HMRC manual update: 18 September 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Company Taxation Manual	Updated: CTM15250	Updated distributions guidance on the transfer by a company of assets to a member.
Corporate Intangibles Research and Development Manual	Updated: CIRD63130	Updated guidance on land remediation relief to state that subsidised expenditure not qualifying for relief includes support for staffing costs relating to staff furloughed during the coronavrius pandemic.
Employment Income Manual	Updated: EIM13890 EIM13892	Updated guidance and examples on how to calculate ‘D’ in the PENP formula.
PAYE Settlement Agreement Manual	Updated: PSA4030	Updated guidance...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Company Taxation Manual	Updated: CTM15250	Updated distributions guidance on the transfer by a company of assets to a member.
Corporate Intangibles Research and Development Manual	Updated: CIRD63130	Updated guidance on land remediation relief to state that subsidised expenditure not qualifying for relief includes support for staffing costs relating to staff furloughed during the coronavrius pandemic.
Employment Income Manual	Updated: EIM13890 EIM13892	Updated guidance and examples on how to calculate ‘D’ in the PENP formula.
PAYE Settlement Agreement Manual	Updated: PSA4030	Updated guidance...