HMRC manual changes: 27 May 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	Added: CG12707	New page added on the Dormant Assets Scheme (established by the Dormant Bank and Building Society Accounts Act 2008) in the context of the disposal of assets.
	Added: CG-APP18C and CG-APP18–200 to CG-APP18–330 Archived: CG-APP18	Content on CGT on UK real property Account has been reorganised into new Appendix 18C
	Updated: CG64585	Content updated including example on principal private residence relief where the taxpayer is non-resident and residence is abroad.
Company Taxation Manual	Updated: CTM05200	Wording added to confirm that the guidance at CTM97065 applies to consideration of whether or not late group allowance allocation statements should be accepted.
Corporate Finance...

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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	Added: CG12707	New page added on the Dormant Assets Scheme (established by the Dormant Bank and Building Society Accounts Act 2008) in the context of the disposal of assets.
	Added: CG-APP18C and CG-APP18–200 to CG-APP18–330 Archived: CG-APP18	Content on CGT on UK real property Account has been reorganised into new Appendix 18C
	Updated: CG64585	Content updated including example on principal private residence relief where the taxpayer is non-resident and residence is abroad.
Company Taxation Manual	Updated: CTM05200	Wording added to confirm that the guidance at CTM97065 applies to consideration of whether or not late group allowance allocation statements should be accepted.
Corporate Finance...