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HMRC manual tracker: 27 November 2019

Changes to HMRC manuals this week
Manual Page(s) and date of change Comments
Capital Gains Manual Updated: CG47000 CG47001Archived and merged: CG47002–CG47011 (21 November 2019) Updated introductory guidance on restrictions on capital losses archiving and merging the previous guidance.
Company Taxation Manual Updated: CTM36185 (21 November 2019) Updated guidance on administrative receivership cases.
Compliance Operational Guidance Updated: COG909160 (22 November 2019) Updated guidance on the Construction Industry Scheme and gross payment registration to amend the compliance revenue calculation for cancellations.
Double Taxation Relief Manual DT1800 DT1800PP DT1875PP-DT1919E DT1926–DT1927 (19 November 2019) Archived guidance on income arising in the United Kingdom to non-residents and: dividends...

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