HMRC manual changes: 6 May 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 Allowances Manual	Updated: CA23085	Wording added to clarify that the AIA may only be claimed in the chargeable period in which the qualifying expenditure is incurred (Capital Allowances Act 2001 s 51A(2)) or treated as incurred (CAA 2001 s 12).
International Manual	Updated: INTM412090	Content on double taxation treaties that HMRC regards as containing an appropriate non-discrimination article updated to clarify the position with regard to Jersey and Guernsey.
	Updated: INTM423110	Updated contact information for HMRC queries about transfer pricing.
PAYE Manual	Updated: PAYE56001 PAYE56015	Updated to refer to the NICs employment allowance...

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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 Allowances Manual	Updated: CA23085	Wording added to clarify that the AIA may only be claimed in the chargeable period in which the qualifying expenditure is incurred (Capital Allowances Act 2001 s 51A(2)) or treated as incurred (CAA 2001 s 12).
International Manual	Updated: INTM412090	Content on double taxation treaties that HMRC regards as containing an appropriate non-discrimination article updated to clarify the position with regard to Jersey and Guernsey.
	Updated: INTM423110	Updated contact information for HMRC queries about transfer pricing.
PAYE Manual	Updated: PAYE56001 PAYE56015	Updated to refer to the NICs employment allowance...