Changes to HMRC Manuals this week, include:
Manual | Page(s) and date of change | Comments |
Capital Gains Manual | Updated: CG-APP15, CG-APP16 (17 April 2020) | Updated pages to add draft guidance (in PDF) on the legislative changes made to Schedule 5AAA to the Taxation of Chargeable Gains Act 1992 (TCGA 1992) by the UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020. |
Double Taxation Relief Manual | Added: DT8153(14 April 2020) | Added notes on the UK’s double tax treaty with Gibraltar. |
Employment Income Manual | Archived: EIM35140 (16 April 2020) | Archived page on travelling expenses in relation to no file cases and claims for deduction for employees working but not domiciled in the United Kingdom. |
Updated: EIM31645, EIM32070, EIM32089, EIM32151, EIM32152 (16 and 17 April 2020) | Updated guidance on whether employees’ expenses have been necessarily incurred. Updated guidance on travel expenses and regular attendance at a permanent workplace. Updated temporary workplace examples in relation to travel necessary for attendance. | |
Employment Status Manual | Updated: ESM4115(16 April 2020) | Updated guidance on behind camera workers treated as self-employed. |
Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM11900 (17 April 2020) | Updated guidance on appeals against annual returns to update the address to which returns should be sent and to add an email address. |
International Manual | Updated: INTM162180(14 April 2020) | Updated guidance in relation to the timeline for the certificates of residence service during the coronavrius period. |
Property Income Manual | Updated: PIM4236 (14 April 2020) | Updated guidance on setting losses against future profits to add sections on: ● non-resident companies and income tax property losses and the interaction with corporation tax● cessation of property businesses |
Statutory Payments Manual | Updated: SPM110400, SPM110500, SPM110700 (17 April 2020) | Updated guidance on statutory sick pay to state that employees do not qualify if they are furloughed as part of the CJRS and to add guidance on coronavirus cases. |
VAT Health Manual | Added: VATHLT6030 (16 April 2020) | Added a page confirming that guidance on the VAT zero rate and prescriptions prescribed by EEA health professionals will be issued at the end of the transition period. |
Updated: VATHLT6020 (16 April 2020) | Updated guidance on the scope of the zero rate for dispensed drugs to add a new section on The Value Added Tax (Drugs and Medicines) Order 2020. |
Changes to HMRC Manuals this week, include:
Manual | Page(s) and date of change | Comments |
Capital Gains Manual | Updated: CG-APP15, CG-APP16 (17 April 2020) | Updated pages to add draft guidance (in PDF) on the legislative changes made to Schedule 5AAA to the Taxation of Chargeable Gains Act 1992 (TCGA 1992) by the UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020. |
Double Taxation Relief Manual | Added: DT8153(14 April 2020) | Added notes on the UK’s double tax treaty with Gibraltar. |
Employment Income Manual | Archived: EIM35140 (16 April 2020) | Archived page on travelling expenses in relation to no file cases and claims for deduction for employees working but not domiciled in the United Kingdom. |
Updated: EIM31645, EIM32070, EIM32089, EIM32151, EIM32152 (16 and 17 April 2020) | Updated guidance on whether employees’ expenses have been necessarily incurred. Updated guidance on travel expenses and regular attendance at a permanent workplace. Updated temporary workplace examples in relation to travel necessary for attendance. | |
Employment Status Manual | Updated: ESM4115(16 April 2020) | Updated guidance on behind camera workers treated as self-employed. |
Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM11900 (17 April 2020) | Updated guidance on appeals against annual returns to update the address to which returns should be sent and to add an email address. |
International Manual | Updated: INTM162180(14 April 2020) | Updated guidance in relation to the timeline for the certificates of residence service during the coronavrius period. |
Property Income Manual | Updated: PIM4236 (14 April 2020) | Updated guidance on setting losses against future profits to add sections on: ● non-resident companies and income tax property losses and the interaction with corporation tax● cessation of property businesses |
Statutory Payments Manual | Updated: SPM110400, SPM110500, SPM110700 (17 April 2020) | Updated guidance on statutory sick pay to state that employees do not qualify if they are furloughed as part of the CJRS and to add guidance on coronavirus cases. |
VAT Health Manual | Added: VATHLT6030 (16 April 2020) | Added a page confirming that guidance on the VAT zero rate and prescriptions prescribed by EEA health professionals will be issued at the end of the transition period. |
Updated: VATHLT6020 (16 April 2020) | Updated guidance on the scope of the zero rate for dispensed drugs to add a new section on The Value Added Tax (Drugs and Medicines) Order 2020. |