HMRC manuals: 25 November 2022

Manual	Page	Comments
Capital Gains Manual	Updated: CG-APP18–180	Content on repayment where there has been an overpayment of the CGT on UK Property updated to remove references to bank details inputted into the service.
	Updated: CG52631 and CG45732	Content on clearance procedure for share exchange and EMTD anti-avoidance withheld due to exemptions in the Freedom of Information Act 2000.
International Manual	Updated: INTM503060	Replaced reference to manual page INTM432040 with INTM412050 for purposes of establishing whether arrangements fall within the definition of ‘series of transactions’.
	Updated: INTM551065	Reorganised content and language tense updated to reflect that the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019 SI 2019/1345 came into force on 1 January 2020. Updated to reflect that the ...

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Manual	Page	Comments
Capital Gains Manual	Updated: CG-APP18–180	Content on repayment where there has been an overpayment of the CGT on UK Property updated to remove references to bank details inputted into the service.
	Updated: CG52631 and CG45732	Content on clearance procedure for share exchange and EMTD anti-avoidance withheld due to exemptions in the Freedom of Information Act 2000.
International Manual	Updated: INTM503060	Replaced reference to manual page INTM432040 with INTM412050 for purposes of establishing whether arrangements fall within the definition of ‘series of transactions’.
	Updated: INTM551065	Reorganised content and language tense updated to reflect that the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019 SI 2019/1345 came into force on 1 January 2020. Updated to reflect that the ...