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.

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 This is because section 24(3) and Schedule 4 to the Finance Act 2022 (FA 2022) repealed Chapter 3 of Part 5 of the Corporation Tax Act 2010 so that relief for non-UK losses of EU-resident group companies arising in periods after 26 October 2021 is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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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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 This is because section 24(3) and Schedule 4 to the Finance Act 2022 (FA 2022) repealed Chapter 3 of Part 5 of the Corporation Tax Act 2010 so that relief for non-UK losses of EU-resident group companies arising in periods after 26 October 2021 is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 ...