HMRC manual update: 11 December 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Updated: CG64477	Updated guidance on private residence relief and deemed residence.
Debt Management and Banking Manual	Updated: DMBM512220	Updated guidance on advanced verbal consent in the context of speaking to a third party in the future on a customer’s request to add that an advanced notification is for a ‘one off’ call at any point and can last for a maximum of 24 hours (previously it was 4 months).
Digital Services Tax Manual	Updated: DST12200 DST12400 DST23000 DST25000	Updated guidance ...

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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 Gains Manual	Updated: CG64477	Updated guidance on private residence relief and deemed residence.
Debt Management and Banking Manual	Updated: DMBM512220	Updated guidance on advanced verbal consent in the context of speaking to a third party in the future on a customer’s request to add that an advanced notification is for a ‘one off’ call at any point and can last for a maximum of 24 hours (previously it was 4 months).
Digital Services Tax Manual	Updated: DST12200 DST12400 DST23000 DST25000	Updated guidance ...