This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Manual | Page | Comments |
---|---|---|
Company Taxation Manual | Updated: CTM04840 CTM15120 CTM15200 | Updated guidance on the scope of loss relaxation for carried-forward losses sustained on or after 1 April 2017. Updated guidance on the distributions legislation and dividends and tax law. |
Corporate Intangibles Research and Development Manual | Updated: CIRD20240 | Corrected example of reinvestment relief where consideration is only partly reinvested. |
Cotax Manual | Updated: COM95001 COM23010 | Added guidance on the instalment payment regime and the charge to corporation tax (instead of income tax) on non-resident companies receiving UK property income from 6 April 2020. Added guidance on making... |