HMRC manual changes: 30 September 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: CG63956	Paragraph on remittance basis cases and the lifetime limit for Business Asset Disposal relief added to explain that the lifetime limit that applies is the one in force when the qualifying disposal is made and not the limit when any proceeds are remitted.
Construction Industry Scheme Reform Manual	Updated: CISR97010 CISR97030 CISR97090	Entire manual page on who to contact for more information has been deleted (apart from the title).
	Updated: CISR97070	Amended to reflect that all Sole Trader and Partnership CIS work including all monthly return penalties work for all types of...

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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: CG63956	Paragraph on remittance basis cases and the lifetime limit for Business Asset Disposal relief added to explain that the lifetime limit that applies is the one in force when the qualifying disposal is made and not the limit when any proceeds are remitted.
Construction Industry Scheme Reform Manual	Updated: CISR97010 CISR97030 CISR97090	Entire manual page on who to contact for more information has been deleted (apart from the title).
	Updated: CISR97070	Amended to reflect that all Sole Trader and Partnership CIS work including all monthly return penalties work for all types of...