HMRC manual changes: 9 October 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Updated: CG71200 CG71262 CG71400 CG71370 CG71371 CG71372	Updated guidance on leases in relation to the commutation of rent: otherwise than under terms of lease where the landlord is leaseholder under a short lease and where the landlord is a freeholder. The guidance on leases has also been updated in relation to: merged leases and sums paid to procure the surrender of a lease and relief on disposal of a short lease.
	Updated: CG64270	Updated guidance on Private residence relief and the advice of Valuation Office Agency. ...

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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
Capital Gains Manual	Updated: CG71200 CG71262 CG71400 CG71370 CG71371 CG71372	Updated guidance on leases in relation to the commutation of rent: otherwise than under terms of lease where the landlord is leaseholder under a short lease and where the landlord is a freeholder. The guidance on leases has also been updated in relation to: merged leases and sums paid to procure the surrender of a lease and relief on disposal of a short lease.
	Updated: CG64270	Updated guidance on Private residence relief and the advice of Valuation Office Agency. ...