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
Archived: CG73995P-CG73997N
Archived old guidance on non-resident capital gains from 6 April 2019 and UK property rich collective investment vehicles (the new guidance is now found at: CG-APP15).
Updated examples of private residence relief and: conversion into flats, disposal within permitted area, spouse or civil partner entitled to share of proceeds and ownership of matrimonial or civil partnership home.
Updated: CG73920
Added guidance on general exemptions to Non-Resident Capital Gains Tax.
Corporate Finance Manual
Added: CFM32110, CFM51095
Added guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
Updated: CFM32100
Updated guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
Corporate Intangibles Research And Development Manual
Updated: CIRD98900, CIRD80540
Updated the timeline for changes to the R&D tax relief to add information from 1 April 2016–1 April 2020. Updated guidance to state that the amount of surrenderable loss for the purposes of the payable tax credit is not restricted to 230% of qualifying expenditure from 1 April 2015.
Employment Manual
Updated: EIM32815
Updated guidance on household expenses that are deductible to reflect the new rate that applies from 6 April 2020.
Property Income Manual
Updated: PIM1216
Updated guidance on sums received for variation or waiver of the terms of a lease to amend the calculation formula and the examples.
Residence, Domicile and Remittance Basis Manual
Added: RDRM13400 and RDRM13410
New annex D to the Statutory Residence Test with International tax clarifications due to coronavirus Q&As and updated contents page.
Updated: RDRM13000
Same as above.
Indirect taxes
Manual
Page
Comments
Stamp Duty Land Tax Manual
Updated: SDLTM80010
Updated guidance on enquiries into a land transaction return or an amendment to a return.
Updated guidance to state that from 4 March 2020 HMRC will have the ability to collect outstanding self-assessment tax debts by changing a PAYE tax code in the current year.
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
Archived: CG73995P-CG73997N
Archived old guidance on non-resident capital gains from 6 April 2019 and UK property rich collective investment vehicles (the new guidance is now found at: CG-APP15).
Updated examples of private residence relief and: conversion into flats, disposal within permitted area, spouse or civil partner entitled to share of proceeds and ownership of matrimonial or civil partnership home.
Updated: CG73920
Added guidance on general exemptions to Non-Resident Capital Gains Tax.
Corporate Finance Manual
Added: CFM32110, CFM51095
Added guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
Updated: CFM32100
Updated guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
Corporate Intangibles Research And Development Manual
Updated: CIRD98900, CIRD80540
Updated the timeline for changes to the R&D tax relief to add information from 1 April 2016–1 April 2020. Updated guidance to state that the amount of surrenderable loss for the purposes of the payable tax credit is not restricted to 230% of qualifying expenditure from 1 April 2015.
Employment Manual
Updated: EIM32815
Updated guidance on household expenses that are deductible to reflect the new rate that applies from 6 April 2020.
Property Income Manual
Updated: PIM1216
Updated guidance on sums received for variation or waiver of the terms of a lease to amend the calculation formula and the examples.
Residence, Domicile and Remittance Basis Manual
Added: RDRM13400 and RDRM13410
New annex D to the Statutory Residence Test with International tax clarifications due to coronavirus Q&As and updated contents page.
Updated: RDRM13000
Same as above.
Indirect taxes
Manual
Page
Comments
Stamp Duty Land Tax Manual
Updated: SDLTM80010
Updated guidance on enquiries into a land transaction return or an amendment to a return.
Updated guidance to state that from 4 March 2020 HMRC will have the ability to collect outstanding self-assessment tax debts by changing a PAYE tax code in the current year.
