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HMRC manual changes: 10 February 2023

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
 
Updated: CG51565 Updated content on the share identification rules for CGT from 6 April 2008 in relation to disposals of relevant securities and the order they are identified with acquisitions as well as the definition of ‘relevant securities’.
 
Employee Tax Advantaged Share Scheme User Manual Updated: ETASSUM40110—ETASSUM51030 Updates across 17 pages of CSOP guidance to reflect fact that the individual option limit increases to £60 000 from 6 April 2023.
 
International Manual Updated: INTM262010 INTM263010 and INTM267090 Updated content on non-residents trading in the UK including in relation...

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