HMRC manual update: 15 September 2020

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

Manual	Page	Comments
Company Taxation Manual	Updated: CTM04840 CTM15120 CTM15200	Updated guidance on the scope of loss relaxation for carried-forward losses sustained on or after 1 April 2017. Updated guidance on the distributions legislation and dividends and tax law.
Corporate Intangibles Research and Development Manual	Updated: CIRD20240	Corrected example of reinvestment relief where consideration is only partly reinvested.
Cotax Manual	Updated: COM95001 COM23010	Added guidance on the instalment payment regime and the charge to corporation tax (instead of income tax) on non-resident companies ...

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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
Company Taxation Manual	Updated: CTM04840 CTM15120 CTM15200	Updated guidance on the scope of loss relaxation for carried-forward losses sustained on or after 1 April 2017. Updated guidance on the distributions legislation and dividends and tax law.
Corporate Intangibles Research and Development Manual	Updated: CIRD20240	Corrected example of reinvestment relief where consideration is only partly reinvested.
Cotax Manual	Updated: COM95001 COM23010	Added guidance on the instalment payment regime and the charge to corporation tax (instead of income tax) on non-resident companies ...