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HMRC manual update: 7 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 
Capital Gains Manual Updated: CG16606 The address for sending form CG34 relating to post-transaction valuation checks has been changed.

Corporate Finance Manual Added: CFM35435 A new page has been added explaining the history to the deemed release rules on impaired debt.

  Updated: CFM35320 CFM35420 CFM35430 CFM35435 CFM35440 CFM35450 CFM35460 CFM35480 CFM35490 CFM35530 CFM35540 CFM35550 CFM35560 CFM35570 CFM35580 CFM35590 CFM35595
The pages on the rules for connected companies and impairments or debt including deemed...

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