HMRC manual update: 29 November 2021

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

Manual	Page	Comments
Capital Allowances Manual	Added: CA94750 CA94751 CA94755 and CA94760	Four new pages have been added to set out guidance on enhanced structured and buildings allowances (SBA) in freeport tax sites.
	Updated: CA93010 CA92010 CA91900 CA91300 CA93450 CA94650 and CA90010	A number of pages have been updated to reflect the change to the SBA rates from April 2020 and to note the freeport enhanced deductions.
Capital Gains Manual	Updated: CG67690 CG67691 and CG67650	Guidance has been added on the exemption of gains made on disposals by certain types of pension scheme under TCGA 1992 s 271...

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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 Allowances Manual	Added: CA94750 CA94751 CA94755 and CA94760	Four new pages have been added to set out guidance on enhanced structured and buildings allowances (SBA) in freeport tax sites.
	Updated: CA93010 CA92010 CA91900 CA91300 CA93450 CA94650 and CA90010	A number of pages have been updated to reflect the change to the SBA rates from April 2020 and to note the freeport enhanced deductions.
Capital Gains Manual	Updated: CG67690 CG67691 and CG67650	Guidance has been added on the exemption of gains made on disposals by certain types of pension scheme under TCGA 1992 s 271...