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HMRC manual changes: 3 September 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Capital Gains Manual Archived: CG-APP15 CG-APP16 Pages that contained links to draft guidance on the treatment of collective investment vehicles (CIVs) for non-resident capital gains have been archived because the guidance is now in the main manual.
  Updated: CG73999M CG73998Y Guidance on the exemption election for UK property-rich CIVs has been updated to make it clear that the specified day for an election may be more than 12 months from the date on which the election is made but that this is subject to HMRC consent; and guidance has been amended to clarify the meaning of company in ...
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