HMRC manual changes: 9 April 2021

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
Business Income Manual	Updated: BIM85701	Updated the introduction to the section on the restriction of loss relief to include guidance on relief under ITA 2007 ss 64 and 72.
Capital Gains Manual	Added: CG58670	Added guidance on companies making clearance applications prior to making payments on the purchase of their own shares.
	Updated: CG15703	Updated guidance on the meaning of ‘small' in relation to damaged or destroyed assets.
	Updated: CG15710	Updated guidance where part of the capital sum which is not used to restore an asset is not ‘small’.
	Updated:...

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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
Business Income Manual	Updated: BIM85701	Updated the introduction to the section on the restriction of loss relief to include guidance on relief under ITA 2007 ss 64 and 72.
Capital Gains Manual	Added: CG58670	Added guidance on companies making clearance applications prior to making payments on the purchase of their own shares.
	Updated: CG15703	Updated guidance on the meaning of ‘small' in relation to damaged or destroyed assets.
	Updated: CG15710	Updated guidance where part of the capital sum which is not used to restore an asset is not ‘small’.
	Updated:...