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HMRC manual changes: 20 November 2020

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: CG60310
Updated Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief page.

Company Taxation Manual ​Archived: CTM48910–CTM48972 ​Archived guidance on tax elected funds (TEFs) as the guidance is now contained in the Investment Funds Manual.

Corporate Intangibles Research And Development Manual ​Added: CIRD11655
​Added guidance on assets within CTA 2009 Part 8 that are acquired on or after 1 July 2020.

 Updated: CIRD10105 CIRD10110 CIRD10115 CIRD11505 CIRD11520 CIRD11600 CIRD11610 CIRD11625...

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