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HMRC manual changes: 4 March 2022

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 
Business Income Manual
Updated: BIM70015 Updated guidance on cash basis receipts.
Company Taxation Manual Updated: CTM81502 Note added that the guidance on relief for non-UK losses of EU-resident group companies refers only to claims and surrenders for periods up to 27 October 2021. This is because section 24(3) and Schedule 4 to the Finance Act 2022 (FA 2022) repealed Chapter 3 of Part 5 of the Corporation Tax Act 2010 so that relief for non-UK losses of EU-resident group companies arising in periods after 26 October 2021 is not available.
  Updated: CTM80310 CTM80315 CTM80330 CTM80332 CTM80333 ...
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