HMRC manual changes: 4 November 2022

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: CG-APP18–130	New subsection on agent authorisation for digitally excluded customers added to the guidance on agent property accounts in the context of UK CGT.
	Updated: CG12440	Update to the guidance on location of assets in the context of shares and securities to reflect the abolition of bearer shares and securities.
	Updated: CG38570 and CG38430	Contact email for WMBC Assets Edinburgh who deal with liability under sections 86 and 87 of the Taxation of Chargeable Gains Act 1992 in relation to gains of non-residents withheld because of exemptions in the Freedom of Information...

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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: CG-APP18–130	New subsection on agent authorisation for digitally excluded customers added to the guidance on agent property accounts in the context of UK CGT.
	Updated: CG12440	Update to the guidance on location of assets in the context of shares and securities to reflect the abolition of bearer shares and securities.
	Updated: CG38570 and CG38430	Contact email for WMBC Assets Edinburgh who deal with liability under sections 86 and 87 of the Taxation of Chargeable Gains Act 1992 in relation to gains of non-residents withheld because of exemptions in the Freedom of Information...