HMRC manual changes: 17 May 2024

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG50280 CG52050 CG52052 CG59520 Updated: CG13140 CG50278 CG51755 CG51764 CG51976 CG51981 CG51995 CG52660 CG52760 CG59517	Content regarding using Interactive Data (formerly Extel) has been removed or updated.
Company Taxation Manual	Updated: CTM92840	This guidance clarifies the application of the instalment payment regime to a non-resident company that becomes chargeable to corporation tax instead of income tax on its UK property income on 6 April 2020. The changes clarify that the instalment payment regulations will not have effect in relation to the first accounting period in which such a company becomes chargeable to corporation tax regardless...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG50280 CG52050 CG52052 CG59520 Updated: CG13140 CG50278 CG51755 CG51764 CG51976 CG51981 CG51995 CG52660 CG52760 CG59517	Content regarding using Interactive Data (formerly Extel) has been removed or updated.
Company Taxation Manual	Updated: CTM92840	This guidance clarifies the application of the instalment payment regime to a non-resident company that becomes chargeable to corporation tax instead of income tax on its UK property income on 6 April 2020. The changes clarify that the instalment payment regulations will not have effect in relation to the first accounting period in which such a company becomes chargeable to corporation tax regardless...