HMRC manual changes: 17 June 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Archived: CG50255 and CG50260 Updated: CG50250	Content reorganised and more detail added to the definition of a ‘recognised stock exchange’. The wording now explains that HMRC’s tables of recognised stock exchanges indicate which markets of those exchanges would meet the definition of ‘listed on a recognised stock exchange’.
Company Taxation Manual	Updated: CTM34195	Updated information relating to submitting notices by email in the context of payment of tax for outward company migration. HMRC requires taxpayers who send a notice electronically to include an explicit statement that they accept the risks associated with email and are happy for HMRC to...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Archived: CG50255 and CG50260 Updated: CG50250	Content reorganised and more detail added to the definition of a ‘recognised stock exchange’. The wording now explains that HMRC’s tables of recognised stock exchanges indicate which markets of those exchanges would meet the definition of ‘listed on a recognised stock exchange’.
Company Taxation Manual	Updated: CTM34195	Updated information relating to submitting notices by email in the context of payment of tax for outward company migration. HMRC requires taxpayers who send a notice electronically to include an explicit statement that they accept the risks associated with email and are happy for HMRC to...