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HMRC manual changes: 16 July 2021

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 Gains Manual Updated: CG65265 Updated guidance on private residence relief and conversion into flats to refer to disposals before 6 April 2020.
  Updated: CG65330 Removal of reference to the Matrimonial Homes Act 1983 and the Family Law Act 1996 from content on Private residence relief: separation divorce or dissolution of a civil partnership: jurisdiction of the courts.
Company Taxation Manual Updated: CTM06390 Updated guidance on preventing the carry forward of trading losses where trading activities are becoming small or negligible to include guidance on HMRC’s approach during the coronavirus pandemic.
  Updated: CTM04510 ...

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