HMRC manual changes: 19 April 2022

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

Manual	Page	Comments
Capital Gains Manual	Updated: CG-APP18	Content added on reporting for 2021/22 Trust/Estate SA tax return where there is an ‘initial overpayment’ and updated for earlier tax years.
Company Taxation Manual	Updated: CTM60705 CTM60710	Updated the definition of a close investment holding company to reflect section 18N of the Corporation Tax Act 2010 (CTA 2010) which replaced CTA 2010 s 34.
Decision and Appeals for National Insurance Contributions and Statutory Payments Manual	Updated: DANSP43200	Updated guidance relating to formal decisions issued by HMRC following a dispute about NICs or statutory payments. A section has been added advising that where...

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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 Gains Manual	Updated: CG-APP18	Content added on reporting for 2021/22 Trust/Estate SA tax return where there is an ‘initial overpayment’ and updated for earlier tax years.
Company Taxation Manual	Updated: CTM60705 CTM60710	Updated the definition of a close investment holding company to reflect section 18N of the Corporation Tax Act 2010 (CTA 2010) which replaced CTA 2010 s 34.
Decision and Appeals for National Insurance Contributions and Statutory Payments Manual	Updated: DANSP43200	Updated guidance relating to formal decisions issued by HMRC following a dispute about NICs or statutory payments. A section has been added advising that where...