HMRC manual update: 24 June 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG66889	Updated guidance on relief for gifts of business assets to state as a result of the coronavirus the form can be completed using a digital signature rather than being physically signed by both the transferor and transferee until further notice.
Company Taxation Manual	Added: CTM93255	Added guidance on overseas companies that are otherwise within the charge to corporation tax.
	Updated: CTM92090 CTM92650	Guidance on corporation tax repayment before liability finally established no longer withheld because of exemptions in the Freedom of Information Act 2000. Updated guidance on early repayments of corporation tax quarterly instalment payments.
Employment...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG66889	Updated guidance on relief for gifts of business assets to state as a result of the coronavirus the form can be completed using a digital signature rather than being physically signed by both the transferor and transferee until further notice.
Company Taxation Manual	Added: CTM93255	Added guidance on overseas companies that are otherwise within the charge to corporation tax.
	Updated: CTM92090 CTM92650	Guidance on corporation tax repayment before liability finally established no longer withheld because of exemptions in the Freedom of Information Act 2000. Updated guidance on early repayments of corporation tax quarterly instalment payments.
Employment...