HMRC manual tracker

Changes to HMRC Manuals this week.

Manual	Page(s) and date of change	Comments
Company Taxation Manual	CTM40200 (2 December 2019)	Updated to include guidance on farming and averaging of profits.
Compliance Handbook	Added: CH116300 and CH116500 (26 November 2019)	Added guidance on the categories of inaccuracies and penalty ranges in relation to offshore matters.
Double Taxation Relief Manual	Updated: DT18101–DT18105Archived: DT18150–DT18179 (26 and 27 November 2019)	Updated guidance on Switzerland.
Stamp Taxes on Shares Manual	Updated: STSM015020 (25 November 2019)	Updated to add guidance on the maximum penalty for an instrument not presented for stamping within the relevant thirty day period.
Venture Capital Schemes Manual ...

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Changes to HMRC Manuals this week.

Manual	Page(s) and date of change	Comments
Company Taxation Manual	CTM40200 (2 December 2019)	Updated to include guidance on farming and averaging of profits.
Compliance Handbook	Added: CH116300 and CH116500 (26 November 2019)	Added guidance on the categories of inaccuracies and penalty ranges in relation to offshore matters.
Double Taxation Relief Manual	Updated: DT18101–DT18105Archived: DT18150–DT18179 (26 and 27 November 2019)	Updated guidance on Switzerland.
Stamp Taxes on Shares Manual	Updated: STSM015020 (25 November 2019)	Updated to add guidance on the maximum penalty for an instrument not presented for stamping within the relevant thirty day period.
Venture Capital Schemes Manual ...