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HMRC manual changes: 10 September 2021

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 Allowances Manual Updated: CA45100 Updated to include a list of sectors in which a trade will constitute a relevant trade for the purposes of Business Premises Renovation Allowance.
 
Capital Gains Manual Updated: CG53500 and CG53495 Pages updated to include content on securities debts that was previously on the now archived pages.
 
  Archived: CG53501 CG53502 CG53496 and CG53497
  Updated: CG69062 Updated example in Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003: interaction with Income Tax.
 
Corporate Finance Manual Updated: CFM51090 Content on expenses relating...
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