July 2019

Employee Tax Advantaged Share Scheme User Manual (ETASSUM)

ETASSUM57190 Enterprise Management Incentives (EMI): Taxation of EMI options: Capital Gains Tax

Updated for legislative chagnge for period option needs to be held

Partnership Manual (PM)

PM226000 Arrangements to secure corporation tax rather than income tax treatment

New guidance.

June 2019

Complaint Handling Guidance Manual (CHG)

CHG610 Standards of service for dealing with complaints: "Complain about HMRC"

Complaints Factsheet amendment.

Capital Gains Manual (CG)

CG38405 Charges in respect of non-resident settlements

Update re NRCGT

CG99998 Technical Help For HMRC Staff

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