HMRC manual changes: 12 August 2022

Direct taxes

Manual	Page	Comments
Company Taxation Manual	Updated: CTM93140	Addition of CT600L and CT600M to the list of supplementary return pages under CTSA filling obligations.
Corporate Finance Manual	Added: CFM57170 CFM57190 and CFM57260	New pages added on derivatives contracts specifically Regulation 10A and exchange gains excluded by regulation 7A as well as new examples of the operation of Regulations 10(5) and 13.
	Updated: CFM72390	Update to the definition of ‘independent persons’ in the context of a condition for issuing securities that represent the capital market investment. ‘Independent persons’ means persons not connected with the issuing company. More details also added to the meaning of ‘connection’ under that definition including ...

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Direct taxes

Manual	Page	Comments
Company Taxation Manual	Updated: CTM93140	Addition of CT600L and CT600M to the list of supplementary return pages under CTSA filling obligations.
Corporate Finance Manual	Added: CFM57170 CFM57190 and CFM57260	New pages added on derivatives contracts specifically Regulation 10A and exchange gains excluded by regulation 7A as well as new examples of the operation of Regulations 10(5) and 13.
	Updated: CFM72390	Update to the definition of ‘independent persons’ in the context of a condition for issuing securities that represent the capital market investment. ‘Independent persons’ means persons not connected with the issuing company. More details also added to the meaning of ‘connection’ under that definition including ...