HMRC manual changes: 14 January 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	Updated: CG99998 CG-APP18	Updated contact details and guidance in Technical Help for HMRC Staff. Updated Appendix 18–CGT on UK Property Account guidance including addition of content on the interaction between the UK Property Reporting Service and 2020–21 self-assessment returns.
Corporate intangibles Research and Development Manual	Updated: CIRD83200	Wording added to confirm that the guidance in respect of the Coronavirus Statutory Sick Pay Rebate Scheme applies to the original scheme and the version of the scheme reintroduced in January 2022.
Self Assessment Manual	New: SAM127001 SAM127050 SAM127080	Pages added to provide guidance on how returns are initially processed eg for scanning...

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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: CG99998 CG-APP18	Updated contact details and guidance in Technical Help for HMRC Staff. Updated Appendix 18–CGT on UK Property Account guidance including addition of content on the interaction between the UK Property Reporting Service and 2020–21 self-assessment returns.
Corporate intangibles Research and Development Manual	Updated: CIRD83200	Wording added to confirm that the guidance in respect of the Coronavirus Statutory Sick Pay Rebate Scheme applies to the original scheme and the version of the scheme reintroduced in January 2022.
Self Assessment Manual	New: SAM127001 SAM127050 SAM127080	Pages added to provide guidance on how returns are initially processed eg for scanning...