HMRC manual changes: 20 May 2022

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: CG64204	Update to content on principal private residence relief to remove wording on restrictions to the relief which are contained elsewhere.
Company Taxation Manual	Updated: CTM05220	Page amended explaining that CTA 2010 s 269ZV(11) disapplies the general time limits for amending a company tax return to the extent that the amendment relates to the submission of a group allowance allocation statement or revised statement. The group allowance allocation statement is relevant to the corporate income loss restriction and sets out how a group’s annual deductions allowance is allocated between the members of...

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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: CG64204	Update to content on principal private residence relief to remove wording on restrictions to the relief which are contained elsewhere.
Company Taxation Manual	Updated: CTM05220	Page amended explaining that CTA 2010 s 269ZV(11) disapplies the general time limits for amending a company tax return to the extent that the amendment relates to the submission of a group allowance allocation statement or revised statement. The group allowance allocation statement is relevant to the corporate income loss restriction and sets out how a group’s annual deductions allowance is allocated between the members of...