HMRC manuals weekly roundup: 9 June 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 Allowances Manual	Archived: CA40000–CA41420	Archived guidance on the agricultural buildings allowance which was phased out by Finance Act 2008.
	Updated: CA21240 CA12300	Updated guidance on the tax treatment of film production companies. Updated guidance on the sale of an interest in land with an attached asset that qualifies for capital allowances.
Company Taxation Manual	Updated: CTM01170 CTM34210 CTM34220 CTM34250	Updated guidance on the deduction of income tax from the income received by a company. Updated guidance on non-resident companies’ liability to income tax.
International Manual

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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 Allowances Manual	Archived: CA40000–CA41420	Archived guidance on the agricultural buildings allowance which was phased out by Finance Act 2008.
	Updated: CA21240 CA12300	Updated guidance on the tax treatment of film production companies. Updated guidance on the sale of an interest in land with an attached asset that qualifies for capital allowances.
Company Taxation Manual	Updated: CTM01170 CTM34210 CTM34220 CTM34250	Updated guidance on the deduction of income tax from the income received by a company. Updated guidance on non-resident companies’ liability to income tax.
International Manual