HMRC manual changes: 1 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	Added: CG65000	New page added on Principal private residence relief: delay in taking up residence: disposals on or after 6 April 2020 and contents page updated.
	Updated: CG64970P	As above.
Corporate Finance Manual	Added: CFM35985	Added guidance on changes made by Finance Act 2015 s 25 which limited the categories of connection to which the late interest rules applies.
Company Taxation Manual	Updated: CTM80142	Updated guidance on CTA 2010 s 105 to add ‘qualifying expenditure on grassroots sport’ to the ‘relevant amounts’ to...

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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	Added: CG65000	New page added on Principal private residence relief: delay in taking up residence: disposals on or after 6 April 2020 and contents page updated.
	Updated: CG64970P	As above.
Corporate Finance Manual	Added: CFM35985	Added guidance on changes made by Finance Act 2015 s 25 which limited the categories of connection to which the late interest rules applies.
Company Taxation Manual	Updated: CTM80142	Updated guidance on CTA 2010 s 105 to add ‘qualifying expenditure on grassroots sport’ to the ‘relevant amounts’ to...