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HMRC manual changes: 1 July 2022

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 Added: CG-APP18-180 New page added explaining how to request a repayment if an overpayment of CGT has occurred as a result of an amendment or due to a further UK property disposal return.
 
PAYE Manual Updated: PAYE57010 and PAYE81545 Updated to reflect the fact that the 2015–16 tax year was the last year that form P9Ds could be used.
 
  Updated: PAYE91040 Guidance updated to confirm that although a letter or deed assigning a repayment to someone else must be signed by the individual entitled to the repayment an electronic digital or wet signature...

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