HMRC manual changes: 16 April 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Added: BIM85703	Added guidance on the interaction of the restriction of trade loss relief with the income tax reliefs cap.
Capital Gains Manual	Updated: CG64738	Updated guidance on private residence relief and jointly owned residences.
	Updated: CG12100	Updated guidance on cryptoassets to refer to the new Cryptoassets Manual.
Employee Tax Advantaged Share Scheme User Manual	Added: ETASSUM01000	Added guidance on data protection.
Employment Income Manual	Updated: EIM13877	Updated guidance on the interaction of post-employment notice pay (PENP) and section 27 of ITEPA 2003...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Added: BIM85703	Added guidance on the interaction of the restriction of trade loss relief with the income tax reliefs cap.
Capital Gains Manual	Updated: CG64738	Updated guidance on private residence relief and jointly owned residences.
	Updated: CG12100	Updated guidance on cryptoassets to refer to the new Cryptoassets Manual.
Employee Tax Advantaged Share Scheme User Manual	Added: ETASSUM01000	Added guidance on data protection.
Employment Income Manual	Updated: EIM13877	Updated guidance on the interaction of post-employment notice pay (PENP) and section 27 of ITEPA 2003...