HMRC manual changes: 30 June 2023

Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM44050 and CFM44070	Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that · diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and · purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’.
	Added: CFM44035	Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’ and ‘regulated home purchase plan provider’ in the context of purchase and resale arrangements and diminishing shared ownership arrangements at CTA...

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Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM44050 and CFM44070	Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that · diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and · purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’.
	Added: CFM44035	Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’ and ‘regulated home purchase plan provider’ in the context of purchase and resale arrangements and diminishing shared ownership arrangements at CTA...