HMRC manual tracker: 27 May 2020

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

Manual	Page	Comments
Capital Gains Manual	Added: CG-APP17	Added draft guidance on the corporate capital loss restriction that applies with effect from 1 April 2020.
	Updated: CG15835 CG99998	Updated guidance on internal HMRC referral routes and structures (in relation to the Capital Gains Technical Group)
Company Taxation Manual	Updated: CTM93160	Updated guidance on using substitute versions of form CT600 and the supplementary pages.
Corporate Finance Manual	Updated: CFM21210	Removed guidance on accounting for corporate finance and periods commencing prior to 1 January 2007.

Manual	Page	Comments

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.

Manual	Page	Comments
Capital Gains Manual	Added: CG-APP17	Added draft guidance on the corporate capital loss restriction that applies with effect from 1 April 2020.
	Updated: CG15835 CG99998	Updated guidance on internal HMRC referral routes and structures (in relation to the Capital Gains Technical Group)
Company Taxation Manual	Updated: CTM93160	Updated guidance on using substitute versions of form CT600 and the supplementary pages.
Corporate Finance Manual	Updated: CFM21210	Removed guidance on accounting for corporate finance and periods commencing prior to 1 January 2007.