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HMRC manual changes: 28 January 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  


Direct taxes   

Manual  Page  Comments 
Capital Gains Manual Deleted: CG66636 CG66910–CG66914 CG66916–CG66925 CG66940–CG66995 CG67040–CG67090 A number of previously archived pages covering CGT and gifts (with references to content now being found at CG66450C) have been deleted.
Corporate Intangibles Research And Development Manual Added: CIRD270300 New page added setting out examples of when qualifying IP rights are in the old or new patent box regime.
Inheritance Tax Manual Updated: IHTM13025 Reference in context of Change of domicile to booklet HMRC6 (Residence domicile and the remittance basis) removed as it is no longer updated.
  Updated: IHTM01001 Updated introduction to Manual as...

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