HMRC manual update: 7 July 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: CG17290	Updated Indexation: from 6/4/88 indexation tables to link to indexation tables on www.gov.uk.
Property Income Manual	Updated: PIM2330	Updated guidance on when the rules of apportionment apply on the sale of a let property.

Indirect taxes

Manual	Page	Comments
VAT Refunds Manual	Added: VRM9300	Added guidance on NHS Lothian [2020] CSIH 14 in relation to evidence in historic claims (ie those claims made outside the four-year time cap). Notably HMRC suggests that ‘each claim must be considered on its individual merits’ but...

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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: CG17290	Updated Indexation: from 6/4/88 indexation tables to link to indexation tables on www.gov.uk.
Property Income Manual	Updated: PIM2330	Updated guidance on when the rules of apportionment apply on the sale of a let property.

Indirect taxes

Manual	Page	Comments
VAT Refunds Manual	Added: VRM9300	Added guidance on NHS Lothian [2020] CSIH 14 in relation to evidence in historic claims (ie those claims made outside the four-year time cap). Notably HMRC suggests that ‘each claim must be considered on its individual merits’ but...