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HMRC manual tracker: 26 March 2020

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25 March 2020
Changes to HMRC manuals this week.


ManualPage(s) and date of changeComments
Capital Gains ManualUpdated: CG66884 (20 March 2020)Updated to remove guidance on holdover relief where the taxpayer has held the direct or indirect interest in UK land for some time.
Employment Income ManualAdded: EIM13899 (18 March 2020)Added guidance on the PENP formula and internationally mobile employees.
Employment Status ManualESM10000–ESM10036 (23 March 2020)Updated guidance to reflect the postponement of the reforms to the off-payroll IR35 regime...

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