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HMRC manual update: 15 September 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 
Company Taxation Manual Updated: CTM04840 CTM15120 CTM15200 Updated guidance on the scope of loss relaxation for carried-forward losses sustained on or after 1 April 2017.
Updated guidance on the distributions legislation and dividends and tax law.

Corporate Intangibles Research and Development Manual Updated: CIRD20240 Corrected example of reinvestment relief where consideration is only partly reinvested.

Cotax Manual Updated: COM95001 COM23010
Added guidance on the instalment payment regime and the charge to corporation tax (instead of income tax) on non-resident companies ...

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