HMRC manual changes: 11 February 2022

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
Corporate Finance Manual	Archived: CFMUPDATE001 CFMUPDATE110118–CFMUPDATE150316	Legacy pages which showed manual updates from 2011 to 2015 archived as no longer required.
Cryptoassets Manual	Added: CRYPTO61000 to CRYPTO61680	New chapter on Decentralised Finance (DeFi) added and wording corrected in relation to Making a DeFi loan.
	Updated: CRYPTO61200
Insurance Policyholder Taxation Manual	Added: IPTM2005	New page added on qualifying policies and life assurance premium relief with definitions of key terms.
	Updated: IPTM2010–IPTM2077	A number of small changes made to chapter on life assurance premium relief following a review.
	Updated: IPTM1075	Legal...

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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
Corporate Finance Manual	Archived: CFMUPDATE001 CFMUPDATE110118–CFMUPDATE150316	Legacy pages which showed manual updates from 2011 to 2015 archived as no longer required.
Cryptoassets Manual	Added: CRYPTO61000 to CRYPTO61680	New chapter on Decentralised Finance (DeFi) added and wording corrected in relation to Making a DeFi loan.
	Updated: CRYPTO61200
Insurance Policyholder Taxation Manual	Added: IPTM2005	New page added on qualifying policies and life assurance premium relief with definitions of key terms.
	Updated: IPTM2010–IPTM2077	A number of small changes made to chapter on life assurance premium relief following a review.
	Updated: IPTM1075	Legal...