HMRC manual changes: 8 December 2023

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG57800	Introductory guidance on capital distributions has generally been revised with sections added on demergers and share reorganisations along with new examples. Some of this guidance had previously been included at CG57810 and CG57814 (both of which have been archived).
	Updated: CG72101	Clarification of the date of disposal for CGT purposes for transactions involving compulsory purchase. HMRC has also confirmed that Statement of Practice SP 8/79 continues to represent its view in respect of compensation received as a result of a compulsory purchase.
	Updated: CG73550	The filing deadlines for returns of UK residential property disposals have been added.
	Updated: CG73997Y	HMRC has confirmed that...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG57800	Introductory guidance on capital distributions has generally been revised with sections added on demergers and share reorganisations along with new examples. Some of this guidance had previously been included at CG57810 and CG57814 (both of which have been archived).
	Updated: CG72101	Clarification of the date of disposal for CGT purposes for transactions involving compulsory purchase. HMRC has also confirmed that Statement of Practice SP 8/79 continues to represent its view in respect of compensation received as a result of a compulsory purchase.
	Updated: CG73550	The filing deadlines for returns of UK residential property disposals have been added.
	Updated: CG73997Y	HMRC has confirmed that...