Market leading insight for tax experts
View online issue

HMRC manual changes: 6 August 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 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...

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.