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HMRC manual changes: 27 August 2021

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: CG64807 Private residence relief permitted area: identifying risks when limited information held.
Double Taxation Manual Archived: DT16854–DT16865 Sierra Leone content archived as text available on HMRC tax treaty pages.
National Insurance Manual
Updated: NIM33520 NIM34015 NIM34020 Special cases content updated for Brexit.
Residence Domicile and Remittance Basis Manual Updated: RDRM32030 Added guidance as to late remittance basis claims.


Indirect taxes 

Manual  Page  Comments 
SDLT Manual Updated: SDLTM50950 SDLTM50900A Confirmation of appropriate steps where contingent consideration is later ascertained ...
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