HMRC manual changes: 12 July 2024

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG25201	Guidance on diplomatic exemption from CGT has been updated to clarify that the exemption does not apply to disposals of private immovable property.
Construction Industry Scheme Reform Manual	Update: CISR75050	Update to the construction industry scheme (CIS) guidance relating to refusal of credits for self-assessment subcontractors to include the alternative route by which HMRC can amend a return being the use of an error correction notice under TMA 1970 s 9ZB in circumstances where an officer has reason to believe there is an error in the light of the information available to said officer.
National Insurance Manual	Update: NIM24510	Minor clarificatory update to the guidance on exceptions from...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG25201	Guidance on diplomatic exemption from CGT has been updated to clarify that the exemption does not apply to disposals of private immovable property.
Construction Industry Scheme Reform Manual	Update: CISR75050	Update to the construction industry scheme (CIS) guidance relating to refusal of credits for self-assessment subcontractors to include the alternative route by which HMRC can amend a return being the use of an error correction notice under TMA 1970 s 9ZB in circumstances where an officer has reason to believe there is an error in the light of the information available to said officer.
National Insurance Manual	Update: NIM24510	Minor clarificatory update to the guidance on exceptions from...