HMRC manual changes: 10 June 2022

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: CG45949	Correction made to example showing how business asset roll-over relief applies where companies are not members of the same group at the same time. Period during which new asset must be acquired amended so as to now specify that it ends three years (instead of months) after disposal of the old asset.
	Updated: CG13125 CG26500 CG38400 CG63950 and CG635000	Note added to content on negligible value claims investors’ relief BADR temporary non-residence and non-resident settlements explaining that manual content is highly detailed and including signposts to applicable Self Assessment helpsheets on gov.uk...

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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: CG45949	Correction made to example showing how business asset roll-over relief applies where companies are not members of the same group at the same time. Period during which new asset must be acquired amended so as to now specify that it ends three years (instead of months) after disposal of the old asset.
	Updated: CG13125 CG26500 CG38400 CG63950 and CG635000	Note added to content on negligible value claims investors’ relief BADR temporary non-residence and non-resident settlements explaining that manual content is highly detailed and including signposts to applicable Self Assessment helpsheets on gov.uk...