HMRC manual changes: 23 July 2021

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	Archived: CG35710	Archived guidance on transferring gifts into settlement.
	Updated: CG50240	Updated definition of depositary in the context of depositary receipts.
Double Taxation Manual	Archived: DT11070—DT11090	Archived content on the UK’s double tax treaties with Kazakhstan.
Employment Income Manual	Updated: EIM71302	Updated guidance on the tax treatment of working rule agreements to clarify that this special tax procedure (which only applies to the payment of travel and lodging allowances) does not extend to benefits in kind such as the...

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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	Archived: CG35710	Archived guidance on transferring gifts into settlement.
	Updated: CG50240	Updated definition of depositary in the context of depositary receipts.
Double Taxation Manual	Archived: DT11070—DT11090	Archived content on the UK’s double tax treaties with Kazakhstan.
Employment Income Manual	Updated: EIM71302	Updated guidance on the tax treatment of working rule agreements to clarify that this special tax procedure (which only applies to the payment of travel and lodging allowances) does not extend to benefits in kind such as the...