HMRC manual changes: 3 May 2024

Direct taxes

Manual	Page	Comments
Company Taxation Manual	Updated: CTM49620	The guidance on corporation tax relating to building society mergers has been updated to explain that the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 2009/2971 as amended by SI 2024/555 deals with the treatment of trading losses for certain transfers of business by building societies including mergers.
Construction Industry Scheme Reform Manual	Updated: CISR14100	Updated guidance on Construction operations: buildings and structures to provide more comprehensive details about prefabricated structures within the scope of CIS.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM38140	Guidance on the collection of tax in respect of Schedule 3 SAYE schemes (in respect of which...

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Direct taxes

Manual	Page	Comments
Company Taxation Manual	Updated: CTM49620	The guidance on corporation tax relating to building society mergers has been updated to explain that the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 2009/2971 as amended by SI 2024/555 deals with the treatment of trading losses for certain transfers of business by building societies including mergers.
Construction Industry Scheme Reform Manual	Updated: CISR14100	Updated guidance on Construction operations: buildings and structures to provide more comprehensive details about prefabricated structures within the scope of CIS.
Employee Tax Advantaged Share Scheme User Manual	Updated: ETASSUM38140	Guidance on the collection of tax in respect of Schedule 3 SAYE schemes (in respect of which...