HMRC manual changes: 8 December 2023

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

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG57800	Introductory guidance on capital distributions has generally been revised with sections added on demergers and share reorganisations along with new examples. Some of this guidance had previously been included at CG57810 and CG57814 (both of which have been archived).
	Updated: CG72101	Clarification of the date of disposal for CGT purposes for transactions involving compulsory purchase. HMRC has also confirmed that Statement of Practice SP 8/79 continues to represent its view in respect of compensation received as a result of a compulsory purchase.
	Updated: CG73550	The filing deadlines for returns of...

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

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Updated: CG57800	Introductory guidance on capital distributions has generally been revised with sections added on demergers and share reorganisations along with new examples. Some of this guidance had previously been included at CG57810 and CG57814 (both of which have been archived).
	Updated: CG72101	Clarification of the date of disposal for CGT purposes for transactions involving compulsory purchase. HMRC has also confirmed that Statement of Practice SP 8/79 continues to represent its view in respect of compensation received as a result of a compulsory purchase.
	Updated: CG73550	The filing deadlines for returns of...