HMRC manual changes: 7 June 2021

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

Manual	Page	Comments
Capital Gains Manual	Archived: CG65319 CG65375–CG65377	Continuing updating and reorganising content on private residence relief.
	Updated: CG64986 CG65040 CG65046–CG65047 CG65065–CG65070 CG65080 CG65110 CG65113 CG65124–CG65125 CG65315 CG65330 CG65333 CG65334 CG65356 CG65365
	Updated: CG53000	Updated introduction to the guidance on the substantial shareholdings exemption to state that: ‘the legislation was modified by Finance Act 2017 which introduced simplifications to the SSE regime for disposals on or after 1 April 2017. The exemption was also extended to companies owned by a class of investor known as...

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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
Capital Gains Manual	Archived: CG65319 CG65375–CG65377	Continuing updating and reorganising content on private residence relief.
	Updated: CG64986 CG65040 CG65046–CG65047 CG65065–CG65070 CG65080 CG65110 CG65113 CG65124–CG65125 CG65315 CG65330 CG65333 CG65334 CG65356 CG65365
	Updated: CG53000	Updated introduction to the guidance on the substantial shareholdings exemption to state that: ‘the legislation was modified by Finance Act 2017 which introduced simplifications to the SSE regime for disposals on or after 1 April 2017. The exemption was also extended to companies owned by a class of investor known as...