HMRC manual changes: 5 August 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Bank Levy Manual	Added: BKLM323530 and BKLM331600	New chapters added on chargeable equity and liabilities and the exclusion for cash collateral provided as QCP margin and an example of how chargeable liabilities are calculated for relevant entities in the context of a joint venture.
Company Taxation Manual	Updated: CTM00510	Updates to the guidance on the meaning of ‘body corporate’ and the process and effect of incorporation and addition of historical context.
Investment Fund Manual	Updated: IFM17100 and IFM17200	Inclusion of a cross reference to the manuals in respect of the QAHC regime and confirmation that the ‘genuine...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Bank Levy Manual	Added: BKLM323530 and BKLM331600	New chapters added on chargeable equity and liabilities and the exclusion for cash collateral provided as QCP margin and an example of how chargeable liabilities are calculated for relevant entities in the context of a joint venture.
Company Taxation Manual	Updated: CTM00510	Updates to the guidance on the meaning of ‘body corporate’ and the process and effect of incorporation and addition of historical context.
Investment Fund Manual	Updated: IFM17100 and IFM17200	Inclusion of a cross reference to the manuals in respect of the QAHC regime and confirmation that the ‘genuine...