HMRC manual changes: 6 January 2022

Direct taxes

Manual	Page	Comments
Bank Levy Manual	Added: BKLM315000 BKLM315100 BKLM315110 BKLM315120 BKLM315130 BKLM315140 BKLM315200 BKLM315300 BKLM315400 BKLM315500 BKLM315600 BKLM315610 BKLM315611 BKLM315612 BKLM315613 BKLM315620 BKLM315630 BKLM315700 BKLM315800 BKLM383000 BKLM642000	New chapter added relating to chargeable equity and liabilities for chargeable periods ending on or after 1 January 2021.
	Updated: BKLM310000 BKLM331150 BKLM380050	Guidance for chargeable periods ending on or after 1 January 2021 added relating to excluded equities and liabilities.
Capital Gains Manual	Added: CG-APP18	Guidance for individuals trustees PRs and agents using HMRC’s online service to report and pay CGT...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Direct taxes

Manual	Page	Comments
Bank Levy Manual	Added: BKLM315000 BKLM315100 BKLM315110 BKLM315120 BKLM315130 BKLM315140 BKLM315200 BKLM315300 BKLM315400 BKLM315500 BKLM315600 BKLM315610 BKLM315611 BKLM315612 BKLM315613 BKLM315620 BKLM315630 BKLM315700 BKLM315800 BKLM383000 BKLM642000	New chapter added relating to chargeable equity and liabilities for chargeable periods ending on or after 1 January 2021.
	Updated: BKLM310000 BKLM331150 BKLM380050	Guidance for chargeable periods ending on or after 1 January 2021 added relating to excluded equities and liabilities.
Capital Gains Manual	Added: CG-APP18	Guidance for individuals trustees PRs and agents using HMRC’s online service to report and pay CGT...