HMRC manual changes: 11 August 2023

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG52637	Guidance on how HMRC’s Clearance and Counteraction team communicates clearance or refusal decisions to other departments and the companies themselves in relation to share for share exchanges has been removed.
	Archived: CG52763	Guidance on the role of ‘company office’ in share for share exchange clearance applications has been removed.
	Updated: CG52760	Removal of reference to internal Statutory Clearances Clearance and Counteraction Team contact details (ie team that deals with internal HMRC queries).
Company Taxation Manual	Updated: CTM97020	Confirmation that from 1 April 2017 for group relief purposes where a surrendering company wishes to consent to the surrender...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG52637	Guidance on how HMRC’s Clearance and Counteraction team communicates clearance or refusal decisions to other departments and the companies themselves in relation to share for share exchanges has been removed.
	Archived: CG52763	Guidance on the role of ‘company office’ in share for share exchange clearance applications has been removed.
	Updated: CG52760	Removal of reference to internal Statutory Clearances Clearance and Counteraction Team contact details (ie team that deals with internal HMRC queries).
Company Taxation Manual	Updated: CTM97020	Confirmation that from 1 April 2017 for group relief purposes where a surrendering company wishes to consent to the surrender...