HMRC manual changes: 24 February 2023

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	Updated: CG14805	Clarification that where a contingent liability becomes enforceable the time limit for making a claim to adjust the amount of the chargeable gain runs from the date all the conditions for making such a claim are met. That deadline is generally four years from the end of the year of assessment.
	Updated: CG25510	Clarification that where a non-resident individual with a UK branch or agency disposes of a residential property the reporting requirements of FA 2019 Sch 2 do not apply and the gain should be reported on the individual’s self-assessment return.
Inheritance...

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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	Updated: CG14805	Clarification that where a contingent liability becomes enforceable the time limit for making a claim to adjust the amount of the chargeable gain runs from the date all the conditions for making such a claim are met. That deadline is generally four years from the end of the year of assessment.
	Updated: CG25510	Clarification that where a non-resident individual with a UK branch or agency disposes of a residential property the reporting requirements of FA 2019 Sch 2 do not apply and the gain should be reported on the individual’s self-assessment return.
Inheritance...