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HMRC manual changes: 8 July 2022

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: CG-APP18-140 Some information added regarding registration requirements for non-UK trusts that become liable to non-resident CGT (NRCGT) in the context of the CGT Property Account.
 
  Updated: CG38430 and CG38570 Amended HMRC Trusts & Estates Non Resident Trusts contact information for those creating non-resident settlements.
 
Corporate Finance Manual Updated: CFM62932 Amendment made to section dealing with derivatives with large upfront investment (quasi-derivatives) in the context of foreign exchange matching. Change replaces reference to ‘paragraph 9 of FRS 26 and more recent superseding GAAP’ with reference to condition (b) of the accounting definition (in the...

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