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HMRC manual changes: 25 February 2022

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Capital Gains Manual Archived: CGUPDATE001 Old legacy update pages showing historical updates to the Manual have been archived as no longer required.
 
  Updated: CG64555 and CG65670 Updated content on principal private residence relief involving job-related accommodation and dependent relatives (referring to TCGA 1992 s 223(7)).
 
Cryptoassets Manual Updated: CRYPTO61678 Updated example 8 on decentralised finance: lender’s loan of an ascertainable quantity of tokens is satisfied the value of the tokens decreased.
 
Construction Industry Scheme Reform Manual Archived: CISRUPDATE001 CISRUPDATE090511–CISRUPDATE151019 Legacy pages which showed manual updates from 2009 to 2015 archived as no longer required.

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