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HMRC manual update

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Manual Page(s) and date of change Comments
Capital Allowances Manual Updated: CA23087 and CA23090 (23 December 2019) Updated guidance on restrictions on annual investment allowance entitlement for expenditure on plant or machinery provided or used partly for other purposes, and guidance on the NACE statutory industry classification system.
Updated: CA28100CA28300CA28400 (3 January 2020) Updated guidance on plant and machinery allowances and anti-avoidance legislation, in relation to restrictions on allowances and leasing out under a finance lease.
Capital Gains Manual Updated: CG50240 (19 December 2019) Updated guidance on UK issued depository receipts to mention the implications for share pooling.
Updated: CG60201CG60260CG60281 (3 January 2020) Updated guidance on the order of reliefs and roll-over relief.
Updated: CG64230–CG64309
(20 December 2019)
Updated guidance on private residence relief in relation to the identification of the dwelling house.
Updated and merged: CG74000CG74050CG74150CG74200CG74300CG74500CG75800

Archived: CG74010-CG74010CG74060–CG74105CG74152CG74220–CG74251CG74320–CG74450CG74503–CG74551CG75810–CG75820 (23 December 2019)
Updated and merged guidance on land valuation procedures archiving the previous pages.
Compliance Handbook Updated: CH82465 (18 December 2019) Updated guidance on when someone starts to make a disclosure in relation to calculating penalties for inaccuracies.
Corporate Finance Manual Updated: CFM37230CFM37250 (3 January 2020) Updated guidance on deeply discounted securities and connected companies to confirm these sections were repealed by Finance Act 2015 and to link to the new guidance at CFM37330.
Updated: CFM37610CFM37720 (3 January 2020) Updated guidance on ‘hybrid’ securities.
Added: CFM37330CFM37625CFM37645 (3 January 2020) Added guidance on: the changes made by Finance Act 2015 to deeply discounted securities, the accounting treatment of ‘hybrid’ securities with embedded derivatives, and compound financial instruments.
Corporate Intangibles Research and Development Manual Added: CIRD44076CIRD44078 (3 January 2020) Added guidance on restrictions for goodwill and pre-Finance Act 2019 relevant assets.
Employment Status Manual Added: ESM4115–ESM4118

Archived: ESM4103ESM4112 (19 November 2019)
Updated guidance on behind camera workers roles and archived previous guidance.
International Exchange of Information Manual Updated: IEIM401740IEIM401780IEIM401820IEIM402340IEIM403120 and IEIM404080 (30 December 2019) Updated guidance to make changes for the 2020 reporting year and to reduce the due diligence retention period for financial institutions from six to five years.
International Manual Updated: INTM480540 (18 December 2019) Updated guidance on transfer pricing to include new contact details for applying for an Advance Pricing Agreement. Applications should now be sent to: APA Lead Business, Assets & International Transfer Pricing Team 9th Floor, Mail Point 3 10 South Colonnade Central Mail Unit, Newcastle NE98 1ZZ, e-mail:
National Insurance Manual Updated: NIM72260 (18 December 2019) Updated guidance on the payment of Class 2 NICs to add an explanation of due dates, removing information about regulation 61B of the Social Security (Contributions) Regulations 2001 (now included in NIM72270) and amending the guidance to make it clearer.
Partnership Manual Updated: PM145120 (18 December 2019) Amended guidance on partnerships that include a partner which is another partnership.
Venture Capital Schemes Manual Added: VCM12025VCM33025 (30 December 2019 Added guidance on EIS and SEIS advance subscription agreements.
Issue: 1470
Categories: News