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Weekly roundup of HMRC manual changes

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10 December 2019
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Capital Gains ManualUpdated: CG57100–CG57102Updated close company guidance in relation to: special rules for shares (to confirm that TCGA 1992, s 124 may still apply even though the income tax provisions were repealed in 1989);
the legacy of close company apportionment for CGT; and
transfers at undervalue
Company Taxation ManualUpdated: CTM40200Updated to include guidance on farming and averaging of profits.
Corporate Finance ManualUpdated: CFM33200–CFM33202, CFM33204–CFM33205, CFM33210Updated guidance on loan relationships and debt for equity swaps on or after 9 November 2009
Double Taxation Relief ManualUpdated: DT18101–DT18105
Archived: DT18150–DT18179		Updated guidance on Switzerland.
Employment Income ManualUpdated: EIM21665Updated guidance on the exemption for loaned bicycles to include an example on the IR35 rules.
Stamp Taxes on Shares ManualUpdated: STSM015020Updated to add guidance on the maximum penalty for an instrument not presented for stamping within the relevant thirty-day period.
Venture Capital Schemes ManualUpdated: VCM34060 and VCM55050Updated guidance on the financial health requirement in relation to SEIS and VCT.
ADMINISTRATION
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Compliance HandbookAdded: CH116300 and CH116500Added guidance on the categories of inaccuracies and penalty ranges in relation to offshore matters.
Issue: 1469
Categories: News
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