HMRC manual changes: 9 September 2022

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	Updated: CG28500	Updated to replace link to archived page PM60220 with link to PM272300 for information on CGT reliefs available to partners.
Corporate Finance Manual	Updated: CFM98430 CFM98440 and CFM98470	Updates to corporate interest restriction (CIR) guidance on reporting requirements to clarify that relevant notifications and returns must be made via digital form through the government gateway or by using commercial software. The contents of the HMRC Notice published on 25 August 2022 have also been included specifying the further information that should be included in interest restriction returns from 1 October 2022.
	Updated: CFM98460 ...

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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	Updated: CG28500	Updated to replace link to archived page PM60220 with link to PM272300 for information on CGT reliefs available to partners.
Corporate Finance Manual	Updated: CFM98430 CFM98440 and CFM98470	Updates to corporate interest restriction (CIR) guidance on reporting requirements to clarify that relevant notifications and returns must be made via digital form through the government gateway or by using commercial software. The contents of the HMRC Notice published on 25 August 2022 have also been included specifying the further information that should be included in interest restriction returns from 1 October 2022.
	Updated: CFM98460 ...