HMRC manual changes: 13 May 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 Allowances Manual	Updated: CA23845	Updated to reflect COVID-19-related changes made in 2021 to the rules applying to extensions of long funding operating leases and leases that are not long funding leases.
Capital Gains Manual	Updated: CG64985	Content explaining how much of the final period of ownership qualifies for private residence relief updated to include the reduction to 9 months that was effective from 6 April 2020.
Company Taxation Manual	Updated: CTM15130	Explanation of 'treatment of share premium’ (CTA 2010 ss 1025 and 1115) in the context of the distributions legislation removed. Reference to CTA 2010 s...

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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: CA23845	Updated to reflect COVID-19-related changes made in 2021 to the rules applying to extensions of long funding operating leases and leases that are not long funding leases.
Capital Gains Manual	Updated: CG64985	Content explaining how much of the final period of ownership qualifies for private residence relief updated to include the reduction to 9 months that was effective from 6 April 2020.
Company Taxation Manual	Updated: CTM15130	Explanation of 'treatment of share premium’ (CTA 2010 ss 1025 and 1115) in the context of the distributions legislation removed. Reference to CTA 2010 s...