This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Capital Allowances Manual | Added: CA23122 CA23126 CA23128 | New guidance on plant and machinery allowances in freeport tax sites. |
Added: CA23113 | New page on general exclusions from first year allowances for plant and machinery (moved from CA23110). | |
Capital Gains Manual | Archived: CG67660 CG67662 CG67663 CG67664 CG67680 CG67692 CG67700 CG67710 | Archived pages on retirement benefit schemes. |
Added: CG67655 | New page on HMRC withdrawing registered status from pension schemes (deregistration). | |
Company Taxation Manual | Updated: CTM93110 | Steps in calculating corporation tax amended to include any tax charges on coronavirus support payments. |
Archived: CTM93010 ... |