HMRC manual changes: 30 September 2022

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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	Updated: CG63956	Paragraph on remittance basis cases and the lifetime limit for Business Asset Disposal relief added to explain that the lifetime limit that applies is the one in force when the qualifying disposal is made and not the limit when any proceeds are remitted.
Construction Industry Scheme Reform Manual	Updated: CISR97010 CISR97030 CISR97090	Entire manual page on who to contact for more information has been deleted (apart from the title).
	Updated: CISR97070	Amended to reflect that all Sole Trader and Partnership CIS work including all monthly return penalties work for all types of...

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EDITOR'S PICK

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

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