Market leading insight for tax experts
View online issue

HMRC manual changes: 30 October 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 
Business Income Manual Updated: BIM100190 Added guidance on income tax loss rules introduced by Finance Act 2015.
Capital Gains Manual Archived: CG58750P CG58751–CG58791 CG72805–CG72810 CG72800P CG72850P CG72852–CG72890

Archived and merged guidance on disposals of land and ascertainable and unascertainable deferred consideration and cases where proceeds are lent back to the purchaser. The updated and merged guidance is now contained in CG72800 and CG72850.

Updated: CG40200SUBC CG40200P CG57800C CG58750 CG72800 CG72800C CG72830 CG72850...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.