HMRC manual changes: 31 May 2024

Direct taxes

Manual	Page	Comments
Capital Gains Manual	New: CG14295	New page added on ‘Computation: date of disposal: Notification Assessment and Claim time limits for disposals under contract’.
	Updated: CG14261 CG14250 CG14530 CG14560 CG15180 Archived: CG14260 CG14270	Various pages on date of disposal and contracts archived and other pages updated. Page on enhancement expenditure updated in relation to the cut-off point for expenditure to qualify.
Construction Industry Scheme Reform Manual	Updated: CISR82020	Wording as to where internal HMRC guidance on the procedures for raising a CIS Regulation 13 determination can be found has been removed due to Freedom of Information Act 2000 reasons.
Double Taxation Relief Manual	Updated: DT1938	DT1935 explains that some...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	New: CG14295	New page added on ‘Computation: date of disposal: Notification Assessment and Claim time limits for disposals under contract’.
	Updated: CG14261 CG14250 CG14530 CG14560 CG15180 Archived: CG14260 CG14270	Various pages on date of disposal and contracts archived and other pages updated. Page on enhancement expenditure updated in relation to the cut-off point for expenditure to qualify.
Construction Industry Scheme Reform Manual	Updated: CISR82020	Wording as to where internal HMRC guidance on the procedures for raising a CIS Regulation 13 determination can be found has been removed due to Freedom of Information Act 2000 reasons.
Double Taxation Relief Manual	Updated: DT1938	DT1935 explains that some...