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HMRC manual changes: 6 May 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 Allowances Manual Updated: CA23085 Wording added to clarify that the AIA may only be claimed in the chargeable period in which the qualifying expenditure is incurred (Capital Allowances Act 2001 s 51A(2)) or treated as incurred (CAA 2001 s 12).
International Manual Updated: INTM412090 Content on double taxation treaties that HMRC regards as containing an appropriate non-discrimination article updated to clarify the position with regard to Jersey and Guernsey.
  Updated: INTM423110 Updated contact information for HMRC queries about transfer pricing.
PAYE Manual Updated: PAYE56001 PAYE56015 Updated to refer to the NICs employment allowance...

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