HMRC manual changes: 10 February 2023

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG51565	Updated content on the share identification rules for CGT from 6 April 2008 in relation to disposals of relevant securities and the order they are identified with acquisitions as well as the definition of ‘relevant securities’.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM40110—ETASSUM51030	Updates across 17 pages of CSOP guidance to reflect fact that the individual option limit increases to £60 000 from 6 April 2023.
International Manual	Updated: INTM262010 INTM263010 and INTM267090	Updated content on non-residents trading in the UK including in relation to the profit split method used in attributing profits to a permanent establishment and stage 1 added to the process map for...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG51565	Updated content on the share identification rules for CGT from 6 April 2008 in relation to disposals of relevant securities and the order they are identified with acquisitions as well as the definition of ‘relevant securities’.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM40110—ETASSUM51030	Updates across 17 pages of CSOP guidance to reflect fact that the individual option limit increases to £60 000 from 6 April 2023.
International Manual	Updated: INTM262010 INTM263010 and INTM267090	Updated content on non-residents trading in the UK including in relation to the profit split method used in attributing profits to a permanent establishment and stage 1 added to the process map for...