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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.   

Direct taxes       

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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