HMRC manual update: 14 May 2021

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	Updated: CG66960	Updated cross reference in archived page on Gifts: business assets: agricultural property.
Company Taxation Manual	Updated: CTM15270	HMRC referral team details updated in relation to guidance on dividend waivers and application of the settlements legislation.
Construction Industry Scheme Reform Manual	Updated: CISR12080	Updated guidance on property developers and property investment businesses to state that de-registration from the CIS may be considered appropriate where expenditure is likely to remain below £3m on a rolling 12 month period the guidance previously stated £1m.
	Updated: CISR12050...

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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	Updated: CG66960	Updated cross reference in archived page on Gifts: business assets: agricultural property.
Company Taxation Manual	Updated: CTM15270	HMRC referral team details updated in relation to guidance on dividend waivers and application of the settlements legislation.
Construction Industry Scheme Reform Manual	Updated: CISR12080	Updated guidance on property developers and property investment businesses to state that de-registration from the CIS may be considered appropriate where expenditure is likely to remain below £3m on a rolling 12 month period the guidance previously stated £1m.
	Updated: CISR12050...