HMRC manual changes: 17 March 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 Gains Manual	Updated: CG-APP18-110	In a small but important change of policy HMRC has made the paper form for reporting CGT on UK property disposals (form PPDCGT) available for online download. Previously agents were asked to contact HMRC to request the paper version. Para 1.13 (‘paper forms’) includes the URL.
	Updated: CG-APP18-140	Guidance has been added covering the situation where trustees of a UK resident trust choose to file a CGT on UK Property Return either online or on paper.
Cotax Manual	Updated: COM120050	Edits to the effect that changes to ...

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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: CG-APP18-110	In a small but important change of policy HMRC has made the paper form for reporting CGT on UK property disposals (form PPDCGT) available for online download. Previously agents were asked to contact HMRC to request the paper version. Para 1.13 (‘paper forms’) includes the URL.
	Updated: CG-APP18-140	Guidance has been added covering the situation where trustees of a UK resident trust choose to file a CGT on UK Property Return either online or on paper.
Cotax Manual	Updated: COM120050	Edits to the effect that changes to ...