HMRC manual changes: 24 June 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	Added: CG12971	New page added explaining the practical considerations needed to determine tax treatment under TCGA 1992 s 22(1) of compensation received.
Company Taxation Manual	Updated: CTM04510	More information added on the temporary extension to the one year carry back rule for relief of trading losses against total profits. As well as being subject to a group cap groups are also required to submit a carry-back allocation statement where any non-de minimis claims (ie those exceeding £200 000) are made.
	Updated: CTM05230	Update to the guidance on corporation tax and excessive specification...

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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	Added: CG12971	New page added explaining the practical considerations needed to determine tax treatment under TCGA 1992 s 22(1) of compensation received.
Company Taxation Manual	Updated: CTM04510	More information added on the temporary extension to the one year carry back rule for relief of trading losses against total profits. As well as being subject to a group cap groups are also required to submit a carry-back allocation statement where any non-de minimis claims (ie those exceeding £200 000) are made.
	Updated: CTM05230	Update to the guidance on corporation tax and excessive specification...