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.

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

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.