Updated guidance to state that entrepreneurs’ relief was renamed as business asset disposal relief in Finance Act 2020 with effect from 6 April 2020, and that the new name should be read as applying to times before that date. HMRC has also updated its guidance on the calculation of the relief and the transitional provisions in FA 2008, Sch 3.
Archived: CG21205–CG21250 and merged content with CG21200–CG21204
Archived guidance on the rates of tax for 2010–11 and merged with other content on rates.
Updated guidance on transactions in securities in relation to: condition A, clearances, responses to clearance applications, corporation tax advantage (to refer to CTA 2010, s 733), and excluded circumstances.
Employment Income Manual
Added: EIM32795
Added guidance on home working during pandemics.
Updated: EIM32790
Updated example of expenses when working from home for a member of an NHS trust board.
Inheritance Tax Manual
Updated: IHTM43041 IHTM06023
Updated example in Calculating the transferable nil rate band. Update to Rules about excepted estates: what is not an excepted estate and deaths between specified dates.
Insurance Policyholder Taxation Manual
Updated: IPTM3210
Updated address to which chargeable event certificates for HMRC are sent in relation to overseas insurers.
National Insurance Manual
Updated: NIM27007
Updated guidance on Class 1 NICs special cases in relation to the definition of airman.
Property Income Manual
Updated: PIM4001, PIM4010, PIM4015, PIM4030
Updated guidance on rent-a-room relief in relation to: exemption limits, receipts above the exemption limit, going abroad and/or occupying job related accommodation.
Replaced references to Employee Shares and Securities Unit (ESSU) with the IPD Technical Team in relation to procedural matters for CSOPs, SAYE and SIP schemes. Updated guidance on tax advantaged share schemes to remove references to approved schemes and updated introduction to tax advantaged schemes.
Indirect taxes
Manual
Page
Comments
VAT Health Manual
Updated: VATHLT2080
Updated guidance on the health and welfare exemption and out of hours cover for doctors.
VAT Valuation Manual
Updated: VATVAL12320
Updated guidance on opticians and dispensers of hearing-aids.
Updated guidance to state that entrepreneurs’ relief was renamed as business asset disposal relief in Finance Act 2020 with effect from 6 April 2020, and that the new name should be read as applying to times before that date. HMRC has also updated its guidance on the calculation of the relief and the transitional provisions in FA 2008, Sch 3.
Archived: CG21205–CG21250 and merged content with CG21200–CG21204
Archived guidance on the rates of tax for 2010–11 and merged with other content on rates.
Updated guidance on transactions in securities in relation to: condition A, clearances, responses to clearance applications, corporation tax advantage (to refer to CTA 2010, s 733), and excluded circumstances.
Employment Income Manual
Added: EIM32795
Added guidance on home working during pandemics.
Updated: EIM32790
Updated example of expenses when working from home for a member of an NHS trust board.
Inheritance Tax Manual
Updated: IHTM43041 IHTM06023
Updated example in Calculating the transferable nil rate band. Update to Rules about excepted estates: what is not an excepted estate and deaths between specified dates.
Insurance Policyholder Taxation Manual
Updated: IPTM3210
Updated address to which chargeable event certificates for HMRC are sent in relation to overseas insurers.
National Insurance Manual
Updated: NIM27007
Updated guidance on Class 1 NICs special cases in relation to the definition of airman.
Property Income Manual
Updated: PIM4001, PIM4010, PIM4015, PIM4030
Updated guidance on rent-a-room relief in relation to: exemption limits, receipts above the exemption limit, going abroad and/or occupying job related accommodation.
Replaced references to Employee Shares and Securities Unit (ESSU) with the IPD Technical Team in relation to procedural matters for CSOPs, SAYE and SIP schemes. Updated guidance on tax advantaged share schemes to remove references to approved schemes and updated introduction to tax advantaged schemes.
Indirect taxes
Manual
Page
Comments
VAT Health Manual
Updated: VATHLT2080
Updated guidance on the health and welfare exemption and out of hours cover for doctors.
VAT Valuation Manual
Updated: VATVAL12320
Updated guidance on opticians and dispensers of hearing-aids.
