HMRC manual changes: 16 July 2021

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

Manual	Page	Comments
Capital Gains Manual	Updated: CG65265	Updated guidance on private residence relief and conversion into flats to refer to disposals before 6 April 2020.
	Updated: CG65330	Removal of reference to the Matrimonial Homes Act 1983 and the Family Law Act 1996 from content on Private residence relief: separation divorce or dissolution of a civil partnership: jurisdiction of the courts.
Company Taxation Manual	Updated: CTM06390	Updated guidance on preventing the carry forward of trading losses where trading activities are becoming small or negligible to include guidance on HMRC’s approach during the coronavirus pandemic.
	Updated: CTM04510 ...

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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 Gains Manual	Updated: CG65265	Updated guidance on private residence relief and conversion into flats to refer to disposals before 6 April 2020.
	Updated: CG65330	Removal of reference to the Matrimonial Homes Act 1983 and the Family Law Act 1996 from content on Private residence relief: separation divorce or dissolution of a civil partnership: jurisdiction of the courts.
Company Taxation Manual	Updated: CTM06390	Updated guidance on preventing the carry forward of trading losses where trading activities are becoming small or negligible to include guidance on HMRC’s approach during the coronavirus pandemic.
	Updated: CTM04510 ...