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HMRC manual changes: 13 May 2022

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 Allowances Manual Updated: CA23845 Updated to reflect COVID-19-related changes made in 2021 to the rules applying to extensions of long funding operating leases and leases that are not long funding leases.
Capital Gains Manual Updated: CG64985 Content explaining how much of the final period of ownership qualifies for private residence relief updated to include the reduction to 9 months that was effective from 6 April 2020.
Company Taxation Manual Updated: CTM15130 Explanation of 'treatment of share premium’ (CTA 2010 ss 1025 and 1115) in the context of the distributions legislation removed. Reference to CTA 2010 s...

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