HMRC manual changes: 8 April 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: CG22400 CG22410 CG22505 CG65330	Updated content on transfer of assets between spouses and civil partners and on principal private residence relief to refer to the Divorce Dissolution and Separation Act 2022 in effect from 6 April 2022 and the related new terminology such as final order rather than decree absolute.
	Updated: CG-APP18	Updated content on CGT on UK property account guidance at 2.5.5 referring to the ability to upload two files in support of each return.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM53020	Updated to note that from 6 April 2022 the easement providing...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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: CG22400 CG22410 CG22505 CG65330	Updated content on transfer of assets between spouses and civil partners and on principal private residence relief to refer to the Divorce Dissolution and Separation Act 2022 in effect from 6 April 2022 and the related new terminology such as final order rather than decree absolute.
	Updated: CG-APP18	Updated content on CGT on UK property account guidance at 2.5.5 referring to the ability to upload two files in support of each return.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM53020	Updated to note that from 6 April 2022 the easement providing...