HMRC manual changes: 17 May 2024

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	Archived: CG50280 CG52050 CG52052 CG59520 Updated: CG13140 CG50278 CG51755 CG51764 CG51976 CG51981 CG51995 CG52660 CG52760 CG59517	Content regarding using Interactive Data (formerly Extel) has been removed or updated.
Company Taxation Manual	Updated: CTM92840	This guidance clarifies the application of the instalment payment regime to a non-resident company that becomes chargeable to corporation tax instead of income tax on its UK property income on 6 April 2020. The changes clarify that the instalment payment regulations will not have effect in relation to...

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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	Archived: CG50280 CG52050 CG52052 CG59520 Updated: CG13140 CG50278 CG51755 CG51764 CG51976 CG51981 CG51995 CG52660 CG52760 CG59517	Content regarding using Interactive Data (formerly Extel) has been removed or updated.
Company Taxation Manual	Updated: CTM92840	This guidance clarifies the application of the instalment payment regime to a non-resident company that becomes chargeable to corporation tax instead of income tax on its UK property income on 6 April 2020. The changes clarify that the instalment payment regulations will not have effect in relation to...