Changes to HMRC manuals this week include:
| Manual | Page(s) and date of change | Comments |
| Capital Allowances Manual | Updated: CA26700(6 April 2020) | Updated guidance on plant and machinery allowances and disposal of fixtures in relation to permanent discontinuance of the qualifying activity followed by the demolition or destruction of the fixture. |
| Company Taxation Manual | Updated: CTM80150(6 April 2020) | Updated guidance on companies that may claim and surrender group relief in relation to non UK residents. |
