HMRC manual changes: 6 August 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 Gains Manual	Updated: CG65356	Updated example on private residence relief: separation divorce or dissolution of civil partnership: spouse or civil partner transferring interest.
	Updated: CG70502	Updated content on Land: tenants in common to remove reference to land held on ‘a trust for sale’.
Company Taxation Manual	Archived: CTM48810–CTM48819	Archived guidance on property authorised investment funds (PAIFs): introduction and conditions of membership to the regime. This guidance is now in the Investment Funds Manual.
Debt Management and Banking Manual	Updated: DMBM618100 DMBM618355	Updated guidance and new examples on collecting self assessment debts through...

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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: CG65356	Updated example on private residence relief: separation divorce or dissolution of civil partnership: spouse or civil partner transferring interest.
	Updated: CG70502	Updated content on Land: tenants in common to remove reference to land held on ‘a trust for sale’.
Company Taxation Manual	Archived: CTM48810–CTM48819	Archived guidance on property authorised investment funds (PAIFs): introduction and conditions of membership to the regime. This guidance is now in the Investment Funds Manual.
Debt Management and Banking Manual	Updated: DMBM618100 DMBM618355	Updated guidance and new examples on collecting self assessment debts through...