HMRC manual changes: 19 January 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Capital Gains Manual	Archived: CG59500	Guidance on the valuation of shares and securities has been archived.
	Updated: CG52587	The example of ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated.
	Updated: CG32260	In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P.
	Updated: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect FA 2020 Sch 4 legislation.
	Updated: CG73550	Guidance on residential property...

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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Capital Gains Manual	Archived: CG59500	Guidance on the valuation of shares and securities has been archived.
	Updated: CG52587	The example of ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated.
	Updated: CG32260	In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P.
	Updated: CG73920	Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect FA 2020 Sch 4 legislation.
	Updated: CG73550	Guidance on residential property...