HMRC manual changes: 17 September 2021

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

Manual	Page	Comments
Capital Allowances Manual	Updated: CA11520 and CA11520	Updated definition of dwelling house by adding the meaning of dwelling for assured tenancy allowances and updated example.
	Updated: CA32402	IBAs: meaning of hotel and proprietor’s domestic accommodation. Updated to link to more detailed guidance contained elsewhere in the manual and remove guidance on the same topic from the particular page.
Inheritance Tax Manual	Added: IHTMUPDATE001	New page added linking to Manual updates from 2011 to 2015.
Investment Funds Manual	Updated: IFM37420 and IFM37270	Updated to include when HMRC will treat income tax as having been paid...

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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
Capital Allowances Manual	Updated: CA11520 and CA11520	Updated definition of dwelling house by adding the meaning of dwelling for assured tenancy allowances and updated example.
	Updated: CA32402	IBAs: meaning of hotel and proprietor’s domestic accommodation. Updated to link to more detailed guidance contained elsewhere in the manual and remove guidance on the same topic from the particular page.
Inheritance Tax Manual	Added: IHTMUPDATE001	New page added linking to Manual updates from 2011 to 2015.
Investment Funds Manual	Updated: IFM37420 and IFM37270	Updated to include when HMRC will treat income tax as having been paid...