HMRC manual changes: 16 August 2021

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: CG69007	Updated information on which HMRC team to contact when considering charges on gains for insurance companies.
	Archived: CG70504	Archived content on the legal position of land held on ‘trust for sale as relevant content already exists at CG34380.
Company Taxation Manual	Archived: CTM48820–CTM48867	Archived guidance on property authorised investment funds (PAIFs) which is now included in the Investment Funds Manual.
	Added: CTM61602 CTM61604	Added and updated guidance on close company loans to participators including information on how to claim relief on repayment and examples of when...

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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: CG69007	Updated information on which HMRC team to contact when considering charges on gains for insurance companies.
	Archived: CG70504	Archived content on the legal position of land held on ‘trust for sale as relevant content already exists at CG34380.
Company Taxation Manual	Archived: CTM48820–CTM48867	Archived guidance on property authorised investment funds (PAIFs) which is now included in the Investment Funds Manual.
	Added: CTM61602 CTM61604	Added and updated guidance on close company loans to participators including information on how to claim relief on repayment and examples of when...