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HMRC manual changes: 11 February 2022

Direct taxes 

Manual  Page  Comments 
Corporate Finance Manual Archived: CFMUPDATE001 CFMUPDATE110118–CFMUPDATE150316
 
Legacy pages which showed manual updates from 2011 to 2015 archived as no longer required.
Cryptoassets Manual Added: CRYPTO61000 to CRYPTO61680
 
New chapter on Decentralised Finance (DeFi) added and wording corrected in relation to Making a DeFi loan.
  Updated: CRYPTO61200
 
Insurance Policyholder Taxation Manual Added: IPTM2005 New page added on qualifying policies and life assurance premium relief with definitions of key terms.
 
  Updated: IPTM2010–IPTM2077
 
A number of small changes made to chapter on life assurance premium relief following a review.
 
  Updated: IPTM1075 Legal basis for chargeable events changed from the Income and Corporation Taxes Act 1988 to Part 6 of the...
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