HMRC manual changes: 6 October 2023

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Company Taxation Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Employment Income Manual	Updated: EIM68200	Removed statement signposting a helpline providing information about the tax treatment of expenses payments and benefits for Post Office employees. This is replaced with a note that the content of this page...

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Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Company Taxation Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Employment Income Manual	Updated: EIM68200	Removed statement signposting a helpline providing information about the tax treatment of expenses payments and benefits for Post Office employees. This is replaced with a note that the content of this page...