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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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...