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HMRC manual update: 13 July 2020

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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: CG34700C Reorganisation of Trusts where settlor can benefit pages.
  Archived: CG34740P, CG34850P, CG34950P and CG35000P


Indirect taxes 

Manual  Page  Comments 
Stamp Duty Land Tax Manual Added: SDLTM61500–SDLTM61510 New page and example of Processing: Letters of authority added.
Stamp Taxes on Shares Manual Updated: STSM021190, STSM077030 Updated guidance on the application of stamp duty to block transfers.
VAT Government And Public Bodies Manual Updated: VATGPB9720, VATGPB9650 Updated guidance on the bodies included in the VAT refund scheme in section 33E of the VAT Act 1994 and contracted out services in relation to government departments and health authorities.


Issue: 1496
Categories: News