HMRC manual changes: 29 July 2022

Manual	Page	Comments
Apprenticeship Levy Manual	Updated: ALM11100	Updated links to the Employment Allowance guidance on when companies and charities are connected which is used for determining connection for the purposes of the Apprenticeship Levy. Confirmation that all employers including public authorities are liable for the Apprenticeship Levy.
Capital Gains Manual	Updated: CG53012	Content on the substantial shareholdings exemption in relation to qualifying institutional investors reorganised.
Employment Related Securities Manual	Updated: ERSM30450	Changes made to clarify that the employee and employer must enter the election irrespective of who acquires or issues the relevant securities respectively. Confirmation that omission of a National Insurance number will not invalidate an election where unavailable and that an election can cover more...

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Manual	Page	Comments
Apprenticeship Levy Manual	Updated: ALM11100	Updated links to the Employment Allowance guidance on when companies and charities are connected which is used for determining connection for the purposes of the Apprenticeship Levy. Confirmation that all employers including public authorities are liable for the Apprenticeship Levy.
Capital Gains Manual	Updated: CG53012	Content on the substantial shareholdings exemption in relation to qualifying institutional investors reorganised.
Employment Related Securities Manual	Updated: ERSM30450	Changes made to clarify that the employee and employer must enter the election irrespective of who acquires or issues the relevant securities respectively. Confirmation that omission of a National Insurance number will not invalidate an election where unavailable and that an election can cover more...