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Weekly round-up of HMRC manual changes

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Capital Allowances Manual Updated: CA10020CA10040 Updated the guidance on the scope of the manual to remove reference to enterprise zone allowances and business premises renovation allowances and amend the list of types of capital allowances currently available.

Updated the guidance on the history of capital allowances to rewrite the section on changes post 2008.

Also updated to confirm that: 100% FYAs can only be claimed on expenditure on energy-saving plant and machinery and environmentally beneficial plant and machinery to 1/6 April 2020 and that business premises renovation allowances were withdrawn in 2017
Capital Gains Manual Updated: CG33000CG33020

Added: CG73920P-CG73990

Archived: CG74243
Updated guidance on trusts, including guidance on: basic terms of trust law, disposals by trustees and bare trusts.

Updated guidance on non-resident capital gains tax (NRCGT) and indirect disposals from 6 April 2019 to add diagrams to examples.

Added guidance on the NRCGT and disposals from 6 April 2019.

Archived and merged content on land valuations and interest in undivided shares. Guidance is now contained in CG74200.
Company Taxation Manual
Updated: CTM40550
Updated guidance to clarify the effect on company taxation where a registered society converts to a Companies Act company (or vice versa).
Corporate Intangibles Research and Development Manual
Updated: CIRD220540CIRD240160
HMRC has updated its guidance on the patent box and: profits arising before grant of right, IP losses and the transfer of a trade, the streaming income requirement, and small claims treatment for notional royalty appropriate percentage and global streaming.
Employment Status Manual
– ESM10035
HMRC has now updated the ESM with new guidance on the off-payroll working legislation changes due to come into effect from 6 April 2020 (see above).
National Insurance Manual Updated: NIM25008NIM25010,
Updated guidance on precluded class 3 NICs.
Oil Taxation Manual Updated: OT19250 Updated guidance on petroleum revenue tax to amend contact details for elections to make a field non-taxable.
PAYE Manual
Updated: PAYE47106,
Updated the following:
  • action guide for provisional payments
  • guidance on payment of arrears of pay for closed tax years to add a new section on post RTI
  • guidance on PAYE operation to confirm that from 6 April 2019 employees will pay Welsh rate(s) depending on the individual’s residency status
  • guidance on the PAYE voluntary payment process to provide guidance on its relationship with simple assessment
  • guidance on simple assessments where the charge includes a carried forward underpayment
Venture Capital Schemes Manual Updated: VCM58085VCM58100 Updated guidance on how to make a return of information under the Venture Capital Trust Regulations 1995, SI 1995/1979, regs 22 and 22A.
Updated guidance on VCT returns to remove the option of submitting an annual information return by electronic text file. The previous version of VCM58100 stated that an annual info return could be submitted in one of two ways; the first being an electronic text file and the second being a VCT spreadsheet. The current version of VCM58100 states that the annual info return can be sent by VCT spreadsheet (ie an excel spreadsheet template).


Stamp Duty Land Tax ManualUpdated: SDLTM04042Updated to confirm the guidance on SDLT on de-enveloping transactions is under review following the decision of the Supreme Court in Project Blue and the updates to the FA 2003, s 75A guidance.


Compliance HandbookUpdated: CH279600Updated guidance on partial disclosure notices.
Enquiry Manual

Updated: EM3200-EM3265
Archived: EM3270EM3348

Updated guidance on discovery and archived old guidance.


Issue: 1476
Categories: News