HMRC manual changes: 5 March 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Company Taxation Manual	Updated: CTM61655	Updated close companies guidance on releasing or writing-off of loan or advance made to a participator.
Corporate Finance Manual	Updated: CFM14010	Updated overview of the legal and regulatory framework of corporate finance to remove the statement: ‘how to regulate the financial sector is currently a subject of some debate and it is possible that the framework described in this section may be subject to change’.
Double Taxation Relief Manual	Updated: DT3850 DT5050 DT10154 DT15402 DT15602	Updated guidance to make date corrections on Botswana and Colombia. Updated guidance on the...

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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
Company Taxation Manual	Updated: CTM61655	Updated close companies guidance on releasing or writing-off of loan or advance made to a participator.
Corporate Finance Manual	Updated: CFM14010	Updated overview of the legal and regulatory framework of corporate finance to remove the statement: ‘how to regulate the financial sector is currently a subject of some debate and it is possible that the framework described in this section may be subject to change’.
Double Taxation Relief Manual	Updated: DT3850 DT5050 DT10154 DT15402 DT15602	Updated guidance to make date corrections on Botswana and Colombia. Updated guidance on the...