HMRC manual update: 20 July 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	Updated: CG13140 CG32260 CG59517 CG59520 CG57691 CG57842	Updated guidance on share valuations to remove references to Form CG29—a request should instead be made to Shares and Assets Valuation. Updated guidance on determining whether quoted shares are of negligible value.
	Updated: CG59514	Updated guidance on share valuations to remove references to Form CG29—a request should instead be made to Shares and Assets Valuation.
	Updated: CG60310	Updated guidance on claiming roll-over relief to add information on partial reinvestment.
Company Taxation Manual	Updated: CTM01405	Updated guidance on apportionment of corporation tax over accounting periods.
Corporate Finance Manual...

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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: CG13140 CG32260 CG59517 CG59520 CG57691 CG57842	Updated guidance on share valuations to remove references to Form CG29—a request should instead be made to Shares and Assets Valuation. Updated guidance on determining whether quoted shares are of negligible value.
	Updated: CG59514	Updated guidance on share valuations to remove references to Form CG29—a request should instead be made to Shares and Assets Valuation.
	Updated: CG60310	Updated guidance on claiming roll-over relief to add information on partial reinvestment.
Company Taxation Manual	Updated: CTM01405	Updated guidance on apportionment of corporation tax over accounting periods.
Corporate Finance Manual...