HMRC manual changes: 12 July 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
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...

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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
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...