HMRC manual changes: 26 March 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: CG13150	Updated content on practical implications of valuing company shares where the company has been struck off the register as to when a negligible value claim may be made.
Construction Industry Scheme Reform Manual	Updated: CISR81070 CISR81090	Updated list of examples of what might be a reasonable excuse for a CIS penalty appeal or tax treatment appeal or other CIS appeal to include the coronavirus (COVID-19) pandemic mental health physical illness reliance on another person bereavement postal delays service issues with HMRC Online Service and ignorance of the law. Updated list...

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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: CG13150	Updated content on practical implications of valuing company shares where the company has been struck off the register as to when a negligible value claim may be made.
Construction Industry Scheme Reform Manual	Updated: CISR81070 CISR81090	Updated list of examples of what might be a reasonable excuse for a CIS penalty appeal or tax treatment appeal or other CIS appeal to include the coronavirus (COVID-19) pandemic mental health physical illness reliance on another person bereavement postal delays service issues with HMRC Online Service and ignorance of the law. Updated list...