This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
| Manual | Page | Comments |
|---|---|---|
| Business Income Manual | Added: BIM40456–BIM40459 | Added guidance on Coronavirus Support Payments in relation to: taxation under section 106 and Schedule 16 Finance Act 2020 specific rules and exceptions the Self Employment Income Support Scheme (SEISS) and Employment-Related Schemes. |
| Capital Gains Manual | Archived: CG57811–CG57813 CG57815 CG57826–CG57827 CG57836 CG57848–CG57849 CG57856 CG57859–CG57860 CG57862 G57864–CG57866 | Archived and merged guidance on capital distributions in relation to: capital distributions definitions part disposals and rebasing small capital distributions other capital distributions no gain/no loss transfers and rights issues. |
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