HMRC manual changes: 9 June 2022

Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM98470	HMRC has added new information with respect to the appointment of a reporting company by a group making clear that appointments must be made within 12 months immediately following the period of account and that provided an eligible UK company has been appointed by at least 50% of the eligible companies the appointment will be valid.
	Updated: CFM98450	HMRC has added information with respect to the statement of calculations that forms part of an interest restriction return clarifying that if using commercial software to submit the return the software will calculate this figure from...

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Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM98470	HMRC has added new information with respect to the appointment of a reporting company by a group making clear that appointments must be made within 12 months immediately following the period of account and that provided an eligible UK company has been appointed by at least 50% of the eligible companies the appointment will be valid.
	Updated: CFM98450	HMRC has added information with respect to the statement of calculations that forms part of an interest restriction return clarifying that if using commercial software to submit the return the software will calculate this figure from...