HMRC manual tracker: 26 March 2020

Changes to HMRC manuals this week.

Manual	Page(s) and date of change	Comments
Capital Gains Manual	Updated: CG66884 (20 March 2020)	Updated to remove guidance on holdover relief where the taxpayer has held the direct or indirect interest in UK land for some time.
Employment Income Manual	Added: EIM13899 (18 March 2020)	Added guidance on the PENP formula and internationally mobile employees.
Employment Status Manual	ESM10000–ESM10036 (23 March 2020)	Updated guidance to reflect the postponement of the reforms to the off-payroll IR35 regime from 6 April 2020 to...

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.

Changes to HMRC manuals this week.

Manual	Page(s) and date of change	Comments
Capital Gains Manual	Updated: CG66884 (20 March 2020)	Updated to remove guidance on holdover relief where the taxpayer has held the direct or indirect interest in UK land for some time.
Employment Income Manual	Added: EIM13899 (18 March 2020)	Added guidance on the PENP formula and internationally mobile employees.
Employment Status Manual	ESM10000–ESM10036 (23 March 2020)	Updated guidance to reflect the postponement of the reforms to the off-payroll IR35 regime from 6 April 2020 to...