HMRC manual changes: 14 April 2023

Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23210	Clarification that the main rate pool contains expenditure that does not fall to be allocated to any of the other pools in accordance with the rules set out in CAA 2001 ss 53 54 and 55.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM40110 ETASSUM41110 ETASSUM41170 ETASSUM41180 ETASSUM41190 ETASSUM41200 ETASSUM43100 ETASSUM43110 ETASSUM43120 ETASSUM43300 ETASSUM43310 ETASSUM43320 ETASSUM43330 ETASSUM44160 ETASSUM44410 ETASSUM45100 ETASSUM45120 ETASSUM45210 ETASSUM51030 ETASSUM54000 ETASSUM54030 ETASSUM56010	Several changes to Company Share Option Plan (CSOP) and Enterprise Management Incentives (EMI) guidance to reflect legislative amendments that came into force with effect from 6...

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Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23210	Clarification that the main rate pool contains expenditure that does not fall to be allocated to any of the other pools in accordance with the rules set out in CAA 2001 ss 53 54 and 55.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM40110 ETASSUM41110 ETASSUM41170 ETASSUM41180 ETASSUM41190 ETASSUM41200 ETASSUM43100 ETASSUM43110 ETASSUM43120 ETASSUM43300 ETASSUM43310 ETASSUM43320 ETASSUM43330 ETASSUM44160 ETASSUM44410 ETASSUM45100 ETASSUM45120 ETASSUM45210 ETASSUM51030 ETASSUM54000 ETASSUM54030 ETASSUM56010	Several changes to Company Share Option Plan (CSOP) and Enterprise Management Incentives (EMI) guidance to reflect legislative amendments that came into force with effect from 6...