HMRC manual changes: 6 January 2021

Direct taxes

Manual	Page	Comments
Bank Levy Manual	Added: BKLM390000–BKLM393000	Added guidance on loss absorbing instruments issued by overseas subsidiaries.
	Updated: BKLM321000 BKLM323200	Updated guidance on: type B equity and liabilities UK banking groups or buildings society groups.
Business Leasing Manual	Updated: BLM00015–BLM00035 BLM00045 BLM00060 BLM00075 BLM00205 BLM10010–BLM10020 BLM11230 BLM10045	Updated introductory guidance on leasing and guidance on lease accounting.
	Added: BLM00240 BLM52045–BLM52055	Added guidance on IFRS 16 and leases in particular in relation to future periods and early adopters.
Capital Gains Manual ...

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Direct taxes

Manual	Page	Comments
Bank Levy Manual	Added: BKLM390000–BKLM393000	Added guidance on loss absorbing instruments issued by overseas subsidiaries.
	Updated: BKLM321000 BKLM323200	Updated guidance on: type B equity and liabilities UK banking groups or buildings society groups.
Business Leasing Manual	Updated: BLM00015–BLM00035 BLM00045 BLM00060 BLM00075 BLM00205 BLM10010–BLM10020 BLM11230 BLM10045	Updated introductory guidance on leasing and guidance on lease accounting.
	Added: BLM00240 BLM52045–BLM52055	Added guidance on IFRS 16 and leases in particular in relation to future periods and early adopters.
Capital Gains Manual ...