HMRC manual changes: 10 September 2021

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

Manual	Page	Comments
Capital Allowances Manual	Updated: CA45100	Updated to include a list of sectors in which a trade will constitute a relevant trade for the purposes of Business Premises Renovation Allowance.
Capital Gains Manual	Updated: CG53500 and CG53495	Pages updated to include content on securities debts that was previously on the now archived pages.
	Archived: CG53501 CG53502 CG53496 and CG53497
	Updated: CG69062	Updated example in Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003: interaction with Income Tax.
Corporate Finance Manual	Updated: CFM51090	Content on expenses relating...

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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 Allowances Manual	Updated: CA45100	Updated to include a list of sectors in which a trade will constitute a relevant trade for the purposes of Business Premises Renovation Allowance.
Capital Gains Manual	Updated: CG53500 and CG53495	Pages updated to include content on securities debts that was previously on the now archived pages.
	Archived: CG53501 CG53502 CG53496 and CG53497
	Updated: CG69062	Updated example in Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003: interaction with Income Tax.
Corporate Finance Manual	Updated: CFM51090	Content on expenses relating...