HMRC manual update: 7 September 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: CG16606	The address for sending form CG34 relating to post-transaction valuation checks has been changed.
Corporate Finance Manual	Added: CFM35435	A new page has been added explaining the history to the deemed release rules on impaired debt.
	Updated: CFM35320 CFM35420 CFM35430 CFM35435 CFM35440 CFM35450 CFM35460 CFM35480 CFM35490 CFM35530 CFM35540 CFM35550 CFM35560 CFM35570 CFM35580 CFM35590 CFM35595	The pages on the rules for connected companies and impairments or debt including deemed releases of impaired debt have been updated following a review.
...

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.

Manual	Page	Comments
Capital Gains Manual	Updated: CG16606	The address for sending form CG34 relating to post-transaction valuation checks has been changed.
Corporate Finance Manual	Added: CFM35435	A new page has been added explaining the history to the deemed release rules on impaired debt.
	Updated: CFM35320 CFM35420 CFM35430 CFM35435 CFM35440 CFM35450 CFM35460 CFM35480 CFM35490 CFM35530 CFM35540 CFM35550 CFM35560 CFM35570 CFM35580 CFM35590 CFM35595	The pages on the rules for connected companies and impairments or debt including deemed releases of impaired debt have been updated following a review.
...