HMRC manual changes: 19 January 2024

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG59500	Guidance on the valuation of shares and securities has been archived.
	Updated: CG52587	The example of ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated.
	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: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect FA 2020 Sch 4 legislation.
	Updated: CG73550	Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Archived: CG59500	Guidance on the valuation of shares and securities has been archived.
	Updated: CG52587	The example of ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated.
	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: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect FA 2020 Sch 4 legislation.
	Updated: CG73550	Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and...