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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.  

 

Direct taxes   

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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