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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.  

Direct taxes 

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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