HMRC manual changes: 1 April 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Leasing Manual	Updated: BLM00510	Note added that in certain cases the deduction for the cost of hiring a car which can be made in calculating the profits of a trade is restricted. A 15% restriction applies to cars with CO2 emissions over certain levels
Capital Gains Manual	Archived: CG58206	Guidance on FA 1997 s 89 (8) archived Content on notifications made prior to Royal Assent of Finance Act 1997 in relation to deferred consideration has been archived.
Construction Industry Scheme Reform	Updated: CISR12190 CISR17040 CISR62120	Updated guidance on monthly returns where contractor has...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Leasing Manual	Updated: BLM00510	Note added that in certain cases the deduction for the cost of hiring a car which can be made in calculating the profits of a trade is restricted. A 15% restriction applies to cars with CO2 emissions over certain levels
Capital Gains Manual	Archived: CG58206	Guidance on FA 1997 s 89 (8) archived Content on notifications made prior to Royal Assent of Finance Act 1997 in relation to deferred consideration has been archived.
Construction Industry Scheme Reform	Updated: CISR12190 CISR17040 CISR62120	Updated guidance on monthly returns where contractor has...