HMRC manual changes: 6 August 2021

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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	Updated: CG65356	Updated example on private residence relief: separation divorce or dissolution of civil partnership: spouse or civil partner transferring interest.
	Updated: CG70502	Updated content on Land: tenants in common to remove reference to land held on ‘a trust for sale’.
Company Taxation Manual	Archived: CTM48810–CTM48819	Archived guidance on property authorised investment funds (PAIFs): introduction and conditions of membership to the regime. This guidance is now in the Investment Funds Manual.
Debt Management and Banking Manual	Updated: DMBM618100 DMBM618355	Updated guidance and new examples on collecting self assessment debts through...

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EDITOR'S PICK

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

The non-doms reforms: a practitioner view

The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

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