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.

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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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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 ...