HMRC manual changes: 15 November 2024

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
Appeals reviews and tribunal guidance Manual	Updated: ARTG2020	Content on the process following HMRC making an appealable indirect tax decision has been updated to include a new paragraph about extending the time during which the taxpayer can accept an offer of a review under VATA 1994 s 83D and cross-referencing to ARTG3060 for more information.
Apprenticeship Levy Manual	Updated: ALM18100	Content on the apprenticeship levy and how to access the levy funds has been updated to spell out the email for the national apprenticeship helpdesk.
Capital Gains Manual	Updated: CG52523	The...

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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
Appeals reviews and tribunal guidance Manual	Updated: ARTG2020	Content on the process following HMRC making an appealable indirect tax decision has been updated to include a new paragraph about extending the time during which the taxpayer can accept an offer of a review under VATA 1994 s 83D and cross-referencing to ARTG3060 for more information.
Apprenticeship Levy Manual	Updated: ALM18100	Content on the apprenticeship levy and how to access the levy funds has been updated to spell out the email for the national apprenticeship helpdesk.
Capital Gains Manual	Updated: CG52523	The...