Changes to HMRC manuals this week include:
| Manual | Page(s) and date of change | Comments |
| Corporate Finance Manual | Updated: CFM37840 CFM37850 CFM37870 (28 January 2020) | Rewritten guidance on hybrid capital instruments in relation to: the definition of hybrid capital instrument for tax purposes tax provisions and interaction with other rules. |
| Capital Gains Manual | Updated: CG26810 (28 January 2020) | Updated guidance on the interaction of the non-resident capital gains tax (NRCGT) rules with TCGA 1992 s... |
