HMRC manual changes: 22 October 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-APP18-170	Updated information on paying CGT on UK property by online or telephone banking debit or corporate credit card and by cheque with link to gov.uk guidance on the different payment methods. Content added on payment references.
Employee Tax Advantaged Share Scheme User Manual	Added: ETASSUM54300 ETASSUM54310 ETASSUM54320 ETASSUM54330 ETASSUM54340 ETASSUM54350 ETASSUM54360	New chapters and examples added on how the use of discretion clauses affects EMI options.
Inheritance Tax Manual	Updated: IHTM10691 and IHTM10073	Content updated to remove note about content has been withheld because of exemptions in the...

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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-APP18-170	Updated information on paying CGT on UK property by online or telephone banking debit or corporate credit card and by cheque with link to gov.uk guidance on the different payment methods. Content added on payment references.
Employee Tax Advantaged Share Scheme User Manual	Added: ETASSUM54300 ETASSUM54310 ETASSUM54320 ETASSUM54330 ETASSUM54340 ETASSUM54350 ETASSUM54360	New chapters and examples added on how the use of discretion clauses affects EMI options.
Inheritance Tax Manual	Updated: IHTM10691 and IHTM10073	Content updated to remove note about content has been withheld because of exemptions in the...