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HMRC manual changes: 13 November 2020

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 
Business Income Manual Added: BIM40456–BIM40459
 
Added guidance on Coronavirus Support Payments in relation to: taxation under section 106 and Schedule 16 Finance Act 2020 specific rules and exceptions the Self Employment Income Support Scheme (SEISS) and Employment-Related Schemes.


 
Capital Gains Manual ​Archived: CG57811–CG57813 CG57815 CG57826–CG57827 CG57836 CG57848–CG57849 CG57856 CG57859–CG57860 CG57862 G57864–CG57866
 
Archived and merged guidance on capital distributions in relation to: capital distributions definitions part disposals and rebasing small capital distributions other capital distributions no gain/no loss transfers and rights issues.

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