HMRC manual changes: 31 May 2024

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	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...

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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	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...