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HMRC manual changes: 11 June 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 Gains Manual Updated: CG53008 Updated dates on the example of the 12 month period in relation to the substantial shareholdings exemption.
 
Company Taxation Manual Updated: CTM34080 Updated guidance on inward company migration and capital gains.
 
Inheritance Tax Manual Updated: IHTM01001 Updated introduction deleting reference to the purpose of the Manual for HMRC staff practitioners and members of the public.
 
Residence Domicile and Remittance Basis Manual
 
Updated: RDRM13410 Updated content on statutory residence test in the context of coronavirus.
Shares and Assets Valuation Manual Updated: SVM101000 ...
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