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HMRC manual tracker

Manual Page(s) and date of change Comments
Company Taxation Manual CTM40200 (2 December 2019) Updated to include guidance on farming and averaging of profits.
Compliance Handbook Added: CH116300 and CH116500 (26 November 2019) Added guidance on the categories of inaccuracies and penalty ranges in relation to offshore matters.
Double Taxation Relief Manual Updated: DT18101–DT18105Archived: DT18150–DT18179 (26 and 27 November 2019) Updated guidance on Switzerland.
Stamp Taxes on Shares Manual Updated: STSM015020 (25 November 2019) Updated to add guidance on the maximum penalty for an instrument not presented for stamping within the relevant thirty day period.
Venture Capital Schemes Manual Updated: VCM34060 and VCM55050 ...

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