HMRC manual changes: 1 July 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 Gains Manual	Added: CG-APP18-180	New page added explaining how to request a repayment if an overpayment of CGT has occurred as a result of an amendment or due to a further UK property disposal return.
PAYE Manual	Updated: PAYE57010 and PAYE81545	Updated to reflect the fact that the 2015–16 tax year was the last year that form P9Ds could be used.
	Updated: PAYE91040	Guidance updated to confirm that although a letter or deed assigning a repayment to someone else must be signed by the individual entitled to the repayment an electronic digital or wet signature can be accepted.
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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	Added: CG-APP18-180	New page added explaining how to request a repayment if an overpayment of CGT has occurred as a result of an amendment or due to a further UK property disposal return.
PAYE Manual	Updated: PAYE57010 and PAYE81545	Updated to reflect the fact that the 2015–16 tax year was the last year that form P9Ds could be used.
	Updated: PAYE91040	Guidance updated to confirm that although a letter or deed assigning a repayment to someone else must be signed by the individual entitled to the repayment an electronic digital or wet signature can be accepted.
Shares and...