HMRC manual changes: 3 December 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Allowances Manual	Added: CA23122 CA23126 CA23128	New guidance on plant and machinery allowances in freeport tax sites.
	Added: CA23113	New page on general exclusions from first year allowances for plant and machinery (moved from CA23110).
Capital Gains Manual	Archived: CG67660 CG67662 CG67663 CG67664 CG67680 CG67692 CG67700 CG67710	Archived pages on retirement benefit schemes.
	Added: CG67655	New page on HMRC withdrawing registered status from pension schemes (deregistration).
Company Taxation Manual	Updated: CTM93110	Steps in calculating corporation tax amended to include any tax charges on ...

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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 Allowances Manual	Added: CA23122 CA23126 CA23128	New guidance on plant and machinery allowances in freeport tax sites.
	Added: CA23113	New page on general exclusions from first year allowances for plant and machinery (moved from CA23110).
Capital Gains Manual	Archived: CG67660 CG67662 CG67663 CG67664 CG67680 CG67692 CG67700 CG67710	Archived pages on retirement benefit schemes.
	Added: CG67655	New page on HMRC withdrawing registered status from pension schemes (deregistration).
Company Taxation Manual	Updated: CTM93110	Steps in calculating corporation tax amended to include any tax charges on ...