HMRC manual changes: 15 September 2023

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
Capital Gains Manual	Updated: CG52637	New guidance has been added to note the rules that apply for share-exchange company reconstructions where shares issued in a non-UK company on or after 17 November 2022 are treated as having been issued by a UK company and therefore located in the UK.
COTAX Manual	Updated: COM10106	When HMRC does not accept a company’s reasonable excuse for late filing HMRC should issue a refusal letter now a CTS156 letter (previously an SA63 letter) within 60 days (previously 45 days).
Employee Tax Advantaged Share Scheme User Manual	New:...

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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
Capital Gains Manual	Updated: CG52637	New guidance has been added to note the rules that apply for share-exchange company reconstructions where shares issued in a non-UK company on or after 17 November 2022 are treated as having been issued by a UK company and therefore located in the UK.
COTAX Manual	Updated: COM10106	When HMRC does not accept a company’s reasonable excuse for late filing HMRC should issue a refusal letter now a CTS156 letter (previously an SA63 letter) within 60 days (previously 45 days).
Employee Tax Advantaged Share Scheme User Manual	New:...