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HMRC manual changes: 3 December 2021

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 Allowances Manual Added: CA23122 CA23126 CA23128 New guidance on plant and machinery allowances in freeport tax sites.
  Added: CA23113 New page on general exclusions from first year allowances for plant and machinery (moved from CA23110).
Capital Gains Manual Archived: CG67660 CG67662 CG67663 CG67664 CG67680 CG67692 CG67700 CG67710
Archived pages on retirement benefit schemes.
  Added: CG67655 New page on HMRC withdrawing registered status from pension schemes (deregistration).
Company Taxation Manual Updated: CTM93110 Steps in calculating corporation tax amended to include any tax charges on ...

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