HMRC manual changes: 16 September 2022

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

Manual	Page	Comments
Company Taxation Manual	Updated: CTM61505	Update to the guidance on the loans to participators rules amended to reflect the increase in the dividend upper rate to 33.75% for the tax year beginning 6 April 2022.
	Updated: CTM61558 and CTM61560	Update to the guidance on the loans to participators rules in the context of company liquidations and dissolutions. In particular HMRC express the view that where a liquidator or company does not make any attempt to seek repayment of a loan or have given up any attempt to do so then the participator should be subject to income tax under...

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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
Company Taxation Manual	Updated: CTM61505	Update to the guidance on the loans to participators rules amended to reflect the increase in the dividend upper rate to 33.75% for the tax year beginning 6 April 2022.
	Updated: CTM61558 and CTM61560	Update to the guidance on the loans to participators rules in the context of company liquidations and dissolutions. In particular HMRC express the view that where a liquidator or company does not make any attempt to seek repayment of a loan or have given up any attempt to do so then the participator should be subject to income tax under...