HMRC manual changes: 6 June 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: CG-APP18–100 to CG-APP18–170	Content on CGT on UK real property account is continuing to be reorganised into new Appendix 18C.
	Updated: CG57400	Content on non-resident companies updated to refer to TCGA 1992 s 14 in the title as regards non-resident groups of companies.
Corporate Finance Manual	Updated: CFM11070	Guidance on the tax definition of quoted eurobonds for the purposes of ITA 2007 s 987 has been updated to (i) set out the definition of quoted eurobond and (ii) explain that recognised stock exchange (RSE) is defined in ITA 2007 s 1005 (also providing a link to HMRC’s table...

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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: CG-APP18–100 to CG-APP18–170	Content on CGT on UK real property account is continuing to be reorganised into new Appendix 18C.
	Updated: CG57400	Content on non-resident companies updated to refer to TCGA 1992 s 14 in the title as regards non-resident groups of companies.
Corporate Finance Manual	Updated: CFM11070	Guidance on the tax definition of quoted eurobonds for the purposes of ITA 2007 s 987 has been updated to (i) set out the definition of quoted eurobond and (ii) explain that recognised stock exchange (RSE) is defined in ITA 2007 s 1005 (also providing a link to HMRC’s table...