Manual | Page | Comments |
Capital Gains Manual | Updated: CG45900, CG45930, CG45932, CG45948, CG61970, CG61972, CG61976, CG61978, CG65810, CG69200 | Updated guidance on:
|
Archived: CG45931, CG61971, CG61977 | Archived old guidance on business asset roll-over relief and the transfer of shares to approved Share Incentive Plans | |
Company Taxation Manual | Updated: CTM93005, CTM93050, CTM93090, CTM93110, CTM93140, CTM93180, CTM93190, CTM93330, CTM94010, CTM94020, CTM94050, CTM94060, CTM94070 | Updated guidance on the filing obligation under corporation tax self assessment and filing date examples and amended returns and penalties for late returns. |
Added: CTM92840 | Added guidance on non-resident company landlords and quarterly instalments. | |
Corporate Intangibles Research and Development Manual | Updated: CIRD12670, CIRD27010, CIRD13080, CIRD27020, CIRD30530, CIRD30535 | Updated guidance on taxable credits and ‘negative goodwill’ referable to intangible assets, the leasing of intangible assets, intangible assets other than goodwill, the definition of goodwill, and debt impairment losses and bad debts. |
Added: CIRD25095 | Added guidance on intangible assets for which capital allowances have been previously made. | |
Employment Income Manual | Updated: EIM01476, EIM32815, EIM32830, EIM11820, EIM13675 | HMRC has updated its guidance on: PAYE and employees of a non-UK employer, deductible household expenses for homeworking employees, and termination payments in respect of employee liabilities and indemnity insurance. |
Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM57060 | Updated guidance on the charge on exercise of an EMI option to state that the difference between the market value immediately before the disqualifying event and the exercise price is liable to CGT. |
International Manual | Updated: INTM163130 | Updated guidance on UK residents with foreign income or gains: income arising abroad: Partnerships, final paragraph and reference to DT1750 removed. |
National Insurance Manual | Updated: NIM02530, NIM02550 | Updated guidance on PILONS from 6 April 2018, a new section on discretionary PILONS, and guidance on PENP. |
Added: NIM13200—NIM13208, NIM13300—NIM13311 | Added guidance on Class 1A NICs and termination awards and sporting testimonials. |
Manual | Page | Comments |
Stamp Duty Land Tax Manual | Updated: SDLTM00365A, SDLTM00385, SDLTM00395, SDLTM09520, SDLTM09750, SDLTM29957 | Updated guidance on: residential property, the higher rates for acquisitions of residential property and additional dwellings, and multiple dwellings. |
Added: SDLTM00372—SDLTM00377A | Added guidance on residential property | |
VAT Assessments and Error Correction Manual | Updated: VAEC2520, VAEC2530 | Updated guidance on final period assessments to refer to the VAT Pro Forma Nil Return form instead of Form VAT127 (pro forma nil return). |
Manual | Page | Comments |
Compliance Operational Guidance Manual | Updated: COG915150, COG915160, COG915165 | Updated guidance to state that ‘compliance activity has been paused until close of Wednesday 1 April’ (compliance relating to regulation 80 determinations for PAYE failures) and that HMRC officials must, before undertaking any activity, ‘read the internal guidance (which is withheld from public view by an exemption from the Freedom of Information Act 2000) on when to issue the new COVID19 01 or COVID19 02 SEES letter together with any time-bound statutory notices or assessments’. |
Specialist Investigations Operational Guidance Manual | Updated: SIOG7425 | Updated guidance on information notices. |
Manual | Page | Comments |
Capital Gains Manual | Updated: CG45900, CG45930, CG45932, CG45948, CG61970, CG61972, CG61976, CG61978, CG65810, CG69200 | Updated guidance on:
|
Archived: CG45931, CG61971, CG61977 | Archived old guidance on business asset roll-over relief and the transfer of shares to approved Share Incentive Plans | |
Company Taxation Manual | Updated: CTM93005, CTM93050, CTM93090, CTM93110, CTM93140, CTM93180, CTM93190, CTM93330, CTM94010, CTM94020, CTM94050, CTM94060, CTM94070 | Updated guidance on the filing obligation under corporation tax self assessment and filing date examples and amended returns and penalties for late returns. |
Added: CTM92840 | Added guidance on non-resident company landlords and quarterly instalments. | |
Corporate Intangibles Research and Development Manual | Updated: CIRD12670, CIRD27010, CIRD13080, CIRD27020, CIRD30530, CIRD30535 | Updated guidance on taxable credits and ‘negative goodwill’ referable to intangible assets, the leasing of intangible assets, intangible assets other than goodwill, the definition of goodwill, and debt impairment losses and bad debts. |
Added: CIRD25095 | Added guidance on intangible assets for which capital allowances have been previously made. | |
Employment Income Manual | Updated: EIM01476, EIM32815, EIM32830, EIM11820, EIM13675 | HMRC has updated its guidance on: PAYE and employees of a non-UK employer, deductible household expenses for homeworking employees, and termination payments in respect of employee liabilities and indemnity insurance. |
Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM57060 | Updated guidance on the charge on exercise of an EMI option to state that the difference between the market value immediately before the disqualifying event and the exercise price is liable to CGT. |
International Manual | Updated: INTM163130 | Updated guidance on UK residents with foreign income or gains: income arising abroad: Partnerships, final paragraph and reference to DT1750 removed. |
National Insurance Manual | Updated: NIM02530, NIM02550 | Updated guidance on PILONS from 6 April 2018, a new section on discretionary PILONS, and guidance on PENP. |
Added: NIM13200—NIM13208, NIM13300—NIM13311 | Added guidance on Class 1A NICs and termination awards and sporting testimonials. |
Manual | Page | Comments |
Stamp Duty Land Tax Manual | Updated: SDLTM00365A, SDLTM00385, SDLTM00395, SDLTM09520, SDLTM09750, SDLTM29957 | Updated guidance on: residential property, the higher rates for acquisitions of residential property and additional dwellings, and multiple dwellings. |
Added: SDLTM00372—SDLTM00377A | Added guidance on residential property | |
VAT Assessments and Error Correction Manual | Updated: VAEC2520, VAEC2530 | Updated guidance on final period assessments to refer to the VAT Pro Forma Nil Return form instead of Form VAT127 (pro forma nil return). |
Manual | Page | Comments |
Compliance Operational Guidance Manual | Updated: COG915150, COG915160, COG915165 | Updated guidance to state that ‘compliance activity has been paused until close of Wednesday 1 April’ (compliance relating to regulation 80 determinations for PAYE failures) and that HMRC officials must, before undertaking any activity, ‘read the internal guidance (which is withheld from public view by an exemption from the Freedom of Information Act 2000) on when to issue the new COVID19 01 or COVID19 02 SEES letter together with any time-bound statutory notices or assessments’. |
Specialist Investigations Operational Guidance Manual | Updated: SIOG7425 | Updated guidance on information notices. |