HMRC manual changes: 17 August 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG73995P-CG73997N	Archived old guidance on non-resident capital gains from 6 April 2019 and UK property rich collective investment vehicles (the new guidance is now found at: CG-APP15).
	Updated: CG65111, CG65114, CG65124, CG65125, CG65126, CG65127, CG65127, CG65270, CG65271, CG65319, CG65377	Updated examples of private residence relief and: conversion into flats, disposal within permitted area, spouse or civil partner entitled to share of proceeds and ownership of matrimonial or civil partnership home.
	Updated: CG73920	Added guidance on general exemptions to Non-Resident Capital Gains Tax.
Corporate Finance Manual	Added: CFM32110, CFM51095	Added guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
	Updated: CFM32100	Updated guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
Corporate Intangibles Research And Development Manual	Updated: CIRD98900, CIRD80540	Updated the timeline for changes to the R&D tax relief to add information from 1 April 2016–1 April 2020. Updated guidance to state that the amount of surrenderable loss for the purposes of the payable tax credit is not restricted to 230% of qualifying expenditure from 1 April 2015.
Employment Manual	Updated: EIM32815	Updated guidance on household expenses that are deductible to reflect the new rate that applies from 6 April 2020.
Property Income Manual	Updated: PIM1216	Updated guidance on sums received for variation or waiver of the terms of a lease to amend the calculation formula and the examples.
Residence, Domicile and Remittance Basis Manual	Added: RDRM13400 and RDRM13410	New annex D to the Statutory Residence Test with International tax clarifications due to coronavirus Q&As and updated contents page.
	Updated: RDRM13000	Same as above.

Indirect taxes

Manual	Page	Comments
Stamp Duty Land Tax Manual	Updated: SDLTM80010	Updated guidance on enquiries into a land transaction return or an amendment to a return.

Administration

Manual	Page	Comments
Debt Management and Banking Manual	Updated: DMBM618050, DMBM618060, DMBM618080, DMBM618350	Updated guidance to state that from 4 March 2020 HMRC will have the ability to collect outstanding self-assessment tax debts by changing a PAYE tax code in the current year.

Issue: 1499
Categories: News

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG73995P-CG73997N	Archived old guidance on non-resident capital gains from 6 April 2019 and UK property rich collective investment vehicles (the new guidance is now found at: CG-APP15).
	Updated: CG65111, CG65114, CG65124, CG65125, CG65126, CG65127, CG65127, CG65270, CG65271, CG65319, CG65377	Updated examples of private residence relief and: conversion into flats, disposal within permitted area, spouse or civil partner entitled to share of proceeds and ownership of matrimonial or civil partnership home.
	Updated: CG73920	Added guidance on general exemptions to Non-Resident Capital Gains Tax.
Corporate Finance Manual	Added: CFM32110, CFM51095	Added guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
	Updated: CFM32100	Updated guidance on non-UK resident companies starting to carry on a UK property business and relief for pre-commencement financing costs.
Corporate Intangibles Research And Development Manual	Updated: CIRD98900, CIRD80540	Updated the timeline for changes to the R&D tax relief to add information from 1 April 2016–1 April 2020. Updated guidance to state that the amount of surrenderable loss for the purposes of the payable tax credit is not restricted to 230% of qualifying expenditure from 1 April 2015.
Employment Manual	Updated: EIM32815	Updated guidance on household expenses that are deductible to reflect the new rate that applies from 6 April 2020.
Property Income Manual	Updated: PIM1216	Updated guidance on sums received for variation or waiver of the terms of a lease to amend the calculation formula and the examples.
Residence, Domicile and Remittance Basis Manual	Added: RDRM13400 and RDRM13410	New annex D to the Statutory Residence Test with International tax clarifications due to coronavirus Q&As and updated contents page.
	Updated: RDRM13000	Same as above.

Indirect taxes

Manual	Page	Comments
Stamp Duty Land Tax Manual	Updated: SDLTM80010	Updated guidance on enquiries into a land transaction return or an amendment to a return.

Administration

Manual	Page	Comments
Debt Management and Banking Manual	Updated: DMBM618050, DMBM618060, DMBM618080, DMBM618350	Updated guidance to state that from 4 March 2020 HMRC will have the ability to collect outstanding self-assessment tax debts by changing a PAYE tax code in the current year.