HMRC manual changes: 28 October 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: CG-APP18–110	More information added to the guidance on accessing the CGT on UK property account explaining that detailed rules on disposals for which a return should be filed are in Schedule 2 of the Finance Act 2019 broadly filing requirements for non-residents are greater than for UK residents and the rules in Schedule 2 include special provisions relating to certain collective investment schemes and grants of options.
Company Taxation Manual	Updated: CTM60310	Guidance on meaning of recognised stock exchange amended in context of close companies test where 35% or more of a company’s...

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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: CG-APP18–110	More information added to the guidance on accessing the CGT on UK property account explaining that detailed rules on disposals for which a return should be filed are in Schedule 2 of the Finance Act 2019 broadly filing requirements for non-residents are greater than for UK residents and the rules in Schedule 2 include special provisions relating to certain collective investment schemes and grants of options.
Company Taxation Manual	Updated: CTM60310	Guidance on meaning of recognised stock exchange amended in context of close companies test where 35% or more of a company’s...