HMRC manual tracker: 27 May 2020

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Capital Gains Manual	Added: CG-APP17	Added draft guidance on the corporate capital loss restriction that applies with effect from 1 April 2020.
	Updated: CG15835 CG99998	Updated guidance on internal HMRC referral routes and structures (in relation to the Capital Gains Technical Group)
Company Taxation Manual	Updated: CTM93160	Updated guidance on using substitute versions of form CT600 and the supplementary pages.
Corporate Finance Manual	Updated: CFM21210	Removed guidance on accounting for corporate finance and periods commencing prior to 1 January 2007.

Manual	Page ...

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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Capital Gains Manual	Added: CG-APP17	Added draft guidance on the corporate capital loss restriction that applies with effect from 1 April 2020.
	Updated: CG15835 CG99998	Updated guidance on internal HMRC referral routes and structures (in relation to the Capital Gains Technical Group)
Company Taxation Manual	Updated: CTM93160	Updated guidance on using substitute versions of form CT600 and the supplementary pages.
Corporate Finance Manual	Updated: CFM21210	Removed guidance on accounting for corporate finance and periods commencing prior to 1 January 2007.