HMRC manual changes: 8 July 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	Updated: CG-APP18-140	Some information added regarding registration requirements for non-UK trusts that become liable to non-resident CGT (NRCGT) in the context of the CGT Property Account.
	Updated: CG38430 and CG38570	Amended HMRC Trusts & Estates Non Resident Trusts contact information for those creating non-resident settlements.
Corporate Finance Manual	Updated: CFM62932	Amendment made to section dealing with derivatives with large upfront investment (quasi-derivatives) in the context of foreign exchange matching. Change replaces reference to ‘paragraph 9 of FRS 26 and more recent superseding GAAP’ with reference to condition (b) of the accounting definition (in the definition of a derivative ...

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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	Updated: CG-APP18-140	Some information added regarding registration requirements for non-UK trusts that become liable to non-resident CGT (NRCGT) in the context of the CGT Property Account.
	Updated: CG38430 and CG38570	Amended HMRC Trusts & Estates Non Resident Trusts contact information for those creating non-resident settlements.
Corporate Finance Manual	Updated: CFM62932	Amendment made to section dealing with derivatives with large upfront investment (quasi-derivatives) in the context of foreign exchange matching. Change replaces reference to ‘paragraph 9 of FRS 26 and more recent superseding GAAP’ with reference to condition (b) of the accounting definition (in the definition of a derivative ...