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HMRC manual changes: 17 February 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 Archived: CAUPDATE001 CAUPDATE110329–CAUPDATE150210
 
Legacy pages which showed manual updates from 2011 to 2015 archived as no longer required.
Capital Gains Manual Archived: CGUPDATE110131–CGUPDATE150409
 
Legacy pages which showed manual updates from 2011 to 2015 archived as no longer required.
 
Cotax Manual Updated: COM45011 COM50101 COM95071 COM120100–COM128011
 
Updates made to replace old forms used for the surrender of overpayments with the Intelligent Payment Processing (IPP) Single Form.
 
Company Taxation Manual Updated: CTM04150 Link added to CTM95440 to confirm that trading losses and other amounts included in a return become...

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