HMRC manual changes: 21 January 2022

Manual	Page	Comments
Capital Gains Manual	Added: CG67900P CG67900 CG67920	CG67900P a new landing page which provides links to content on appropriations to and from stock in trade has replaced CG69200P which has been archived. CG67900P provides links to CG67900 on appropriations to and from stock in trade (which has replaced the now archived CG69200) and CG67920 on appropriations from stock in trade (which has replaced the now archived CG69220).
	Archived: CG69200P CG69200 CG69220	See explanation above.
	Updated: CG63591	Example of qualifying disposals by trustees for investors’ relief updated to clarify date that Kristin started working at XY Ltd.
Corporate Intangibles Research And Development Manual	Updated: CIRD89780	Guidance on determining how the R&D expenditure credit...

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Manual	Page	Comments
Capital Gains Manual	Added: CG67900P CG67900 CG67920	CG67900P a new landing page which provides links to content on appropriations to and from stock in trade has replaced CG69200P which has been archived. CG67900P provides links to CG67900 on appropriations to and from stock in trade (which has replaced the now archived CG69200) and CG67920 on appropriations from stock in trade (which has replaced the now archived CG69220).
	Archived: CG69200P CG69200 CG69220	See explanation above.
	Updated: CG63591	Example of qualifying disposals by trustees for investors’ relief updated to clarify date that Kristin started working at XY Ltd.
Corporate Intangibles Research And Development Manual	Updated: CIRD89780	Guidance on determining how the R&D expenditure credit...