HMRC manual changes: 27 January 2023

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	Updated: CG16760	Update to the guidance on elections to rebase to 31 March 1982 value for companies to reflect the freezing of the indexation allowance (with revised example).
Cotax Manual	Updated: COM124040 and COM125090	Update to the guidance on HMRC’s internal procedures for processing large repayments and calculating interest on repayments.
Inheritance Tax Manual	Updated: IHTM37001 IHTM37011–IHTM37014 IHTM37051 IHTM37052 IHTM37054–IHTM37056 IHTM37060 IHTM37070 IHTM37080 and IHTM37091–IHTM37095	Updated content on notices of determination (NODs) including information on appeals and practice content on NODs and impasses...

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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	Updated: CG16760	Update to the guidance on elections to rebase to 31 March 1982 value for companies to reflect the freezing of the indexation allowance (with revised example).
Cotax Manual	Updated: COM124040 and COM125090	Update to the guidance on HMRC’s internal procedures for processing large repayments and calculating interest on repayments.
Inheritance Tax Manual	Updated: IHTM37001 IHTM37011–IHTM37014 IHTM37051 IHTM37052 IHTM37054–IHTM37056 IHTM37060 IHTM37070 IHTM37080 and IHTM37091–IHTM37095	Updated content on notices of determination (NODs) including information on appeals and practice content on NODs and impasses...