HMRC manual changes: 16 February 2024

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect Schedule 4 to the Finance Act 2020 legislation.
	Updated: CG73550	Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and to clarify that non-UK resident non-corporates may be required to pay tax and file a return.
	Updated: CG32260	In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P.
	Updated: CG52587	The example on ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated. ...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect Schedule 4 to the Finance Act 2020 legislation.
	Updated: CG73550	Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and to clarify that non-UK resident non-corporates may be required to pay tax and file a return.
	Updated: CG32260	In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P.
	Updated: CG52587	The example on ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated. ...