HMRC manual changes: 9 June 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
Corporate Finance Manual	Updated: CFM98470	HMRC has added new information with respect to the appointment of a reporting company by a group making clear that appointments must be made within 12 months immediately following the period of account and that provided an eligible UK company has been appointed by at least 50% of the eligible companies the appointment will be valid.
	Updated: CFM98450	HMRC has added information with respect to the statement of calculations that forms part of an interest restriction return clarifying that if using commercial software to submit the return the software will...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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
Corporate Finance Manual	Updated: CFM98470	HMRC has added new information with respect to the appointment of a reporting company by a group making clear that appointments must be made within 12 months immediately following the period of account and that provided an eligible UK company has been appointed by at least 50% of the eligible companies the appointment will be valid.
	Updated: CFM98450	HMRC has added information with respect to the statement of calculations that forms part of an interest restriction return clarifying that if using commercial software to submit the return the software will...