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HMRC manual tracker: 27 May 2020

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 Added: CG-APP17
Added draft guidance on the corporate capital loss restriction that applies with effect from 1 April 2020.

  Updated: CG15835 CG99998 Updated guidance on internal HMRC referral routes and structures (in relation to the Capital Gains Technical Group)

Company Taxation Manual Updated: CTM93160
Updated guidance on using substitute versions of form CT600 and the supplementary pages.

Corporate Finance Manual
Updated: CFM21210 Removed guidance on accounting for corporate finance and periods commencing prior to 1 January 2007.


Indirect taxes 

Manual  Page  Comments 

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