HMRC manual changes: 12 May 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 Allowances Manual	Updated: CA23210	Further information on the capital allowance special rate pool: confirming that expenditure incurred on cars with greater C02 emissions as well as cushion gas is included in this pool.
Construction Industry Scheme Reform Manual	Updated: CISR83050	Under Regulation 9(5) of SI 2005/2045 HMRC can direct that a contractor is relieved of liability for the failure to make a deduction under the Construction Industry Scheme. The purpose of this provision is to avoid a situation where HMRC pursues a contractor for a deduction that should have been made where the subcontractor has no...

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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 Allowances Manual	Updated: CA23210	Further information on the capital allowance special rate pool: confirming that expenditure incurred on cars with greater C02 emissions as well as cushion gas is included in this pool.
Construction Industry Scheme Reform Manual	Updated: CISR83050	Under Regulation 9(5) of SI 2005/2045 HMRC can direct that a contractor is relieved of liability for the failure to make a deduction under the Construction Industry Scheme. The purpose of this provision is to avoid a situation where HMRC pursues a contractor for a deduction that should have been made where the subcontractor has no...