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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: recent changes

Below are details of the amendments that were published on 6 April 2011 (see the update index for all updates)

Section Details of update
   
  CONTENTS
CG12700c Amended to delete reference to contents page CG13550+
CG13500+ Retitled as ‘Non-residents’ and amended to include guidance page CG13550
CG13550+ Contents page deleted
CG15900+ Contents page deleted
CG18601+ Contents page amended to reflect changes made in this update
CG25500+ Contents page updated to reflect merger of paragraphs and removal of obsolete text
CG42030+ Contents page updated to reflect updated titles of guidance pages
CG42100+ Contents page updated to reflect changes made in this update. Removed capitalisation.
CG42300+ Contents page amended to reflect changes made in this update. Removed capitalisation.
CG45300+ Contents page amended to reflect changes made in this update. Removed capitalisation and abbreviations
CG45900+ Contents page amended to reflect changes made in this update. Removed capitalisation and abbreviations
CG57200+ Contents page amended to reflect changes made in this update. Removed acronyms.
CG60250c Contents page amended to reflect new title for CG61350+
CG61350+ Contents page amended to reflect changes made in this update
CG64650+ Contents page amended to reflect changes made in this update
CG65700c Contents page amended to reflect changes made in this update
CG65700+ Contents page amended to reflect changes made in this update
CG65740+ Contents page deleted as this guidance has now been updated and consolidated within the new contents section CG65700+
CG65780+ Contents page deleted as this guidance has now been updated and consolidated within the new contents section CG65700+
CG65800+ Contents page deleted as this guidance has now been updated and consolidated within the new contents section CG65700+
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10700 Amended to include reference to permanent establishment
CG10710 Text amended to reflect the amendment to section 13(2) made by the remittance basis reforms in FA2008. Also, reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG10900 Amended to include reference to permanent establishment
CG10921 Cross reference updated
CG10950 Replaced branch or agency refs by permanent establishment
CG10960 Cross reference updated
CG11030 Reference to CAR Residency replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG12029 Minor amendment to guidance
CG12390 Minor amendment to guidance
CG12400 Amended to include reference to permanent establishment
CG12410 Amended to include reference to permanent establishment
CG12411 Expanded ref to S10 in context of Roll over Relief to include S10B
CG12600 Amended to include reference to permanent establishment
CG12703 Amended to include reference to permanent establishment
CG13430 Removed obsolete refs to pre-1993 position and replaced branch or agency refs by permanent establishment
CG13500 Replaced branch or agency refs by permanent establishment. Updated to remove refs to pre-1995 position
CG13550 Guidance expanded and guidance page moved into previous section
CG13560 to CG13630 Guidance pages deleted as these duplicated guidance elsewhere in the CG manual
CG14480 Minor amendment to guidance
CG14780 Cross reference amended
CG15820 Added new sub-paragraph on non-resident companies with permanent establishment
CG15835 Reference to Capital Gains Technical Group amended to Anti-Avoidance Group (Investigations)
CG15900 to CG15972 Guidance pages deleted as they have little that adds value and duplicate guidance elsewhere in the CG manual
CG16250 Cross reference amended
CG16433 Added ref to permanent establishment
CG16763 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG17292 Cross references amended
CG17912 Cross references amended
CG18630 Guidance page deleted
CG18631 Guidance rewritten to take into account permanent establishment
   
  INDIVIDUALS (CG20200+)
CG25500 to CG25621 Guidance paragraphs merged and obsolete references to 1989 changes removed
CG25820 Reference to the Residence Guide replaced with Residence, Domicile and Remittance Manual, and reference to CAR Residency replaced with CAR Personal Tax International (Advisory)
CG25853 Cross reference updated
CG25900 Cross references updated
CG26100 Cross reference deleted
CG26290 References to CAR Residency, DTCs and Personal Tax replaced with CAR PTI Advisory, Technical Advice Group.
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG31160 Cross reference amended
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG38221 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38222 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38250 References to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38251 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38261 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38262 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38281 References to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38300 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38304 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38310 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38321 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38355 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG38358 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG40290 Replaced branch or agency references by permanent establishment and updated cross-reference
CG42000 Replaced branch or agency references by permanent establishment
CG42040 Replaced branch or agency references by permanent establishment and updated legislation and title
CG42100 to CG42279 Guidance paragraphs merged, obsolete guidance deleted and remaining guidance rewritten to generally update and replace branch or agency references by permanent establishment
CG42313 to CG42314 Cross references deleted
CG42350 to CG42706 Guidance paragraphs merged, obsolete guidance deleted and remaining guidance rewritten to generally update and replace branch or agency references by permanent establishment
CG44156 Replaced branch or agency references by permanent establishment
CG45140 Cross reference deleted
CG45300 Replaced branch or agency references by permanent establishment, where appropriate.
CG45301 Replaced branch or agency references by permanent establishment and updated legislative references
CG45308 Replaced branch or agency references by permanent establishment
CG45313 Cross reference deleted
CG45314 Replaced branch or agency references by permanent establishment. Updated ICTA references to CTA 2010.
CG45337 Guidance page deleted as guidance available elsewhere in the CG Manual
CG45900 Expanded to include text from CG45901
CG45901 Text moved to CG45900 and guidance page deleted
CG45905 Expanded to include text from CG45906 to CG45908. Replaced branch or agency references by permanent establishment. Updated statutory references
CG45906 to CG45908 Text moved to CG45905 and guidance pages deleted
CG45909 Text updated to replace branch or agency references by permanent establishment. Updated statutory references. Text moved to CG45910 and guidance page deleted
CG45910 New guidance page to house amended text from CG45909
CG45923 Cross reference deleted
CG45932 Replaced branch or agency references by permanent establishment. Removed references to obsolete legislation
CG45970 Removed references to obsolete legislation
CG46210 Cross reference deleted
CG46306 Cross reference deleted
CG47005 Replaced branch or agency reference by permanent establishment
CG47520 Replaced branch or agency reference by permanent establishment
CG47562 Replaced branch or agency reference by permanent establishment
CG47567 Replaced branch or agency reference by permanent establishment
   
  SHARES AND SECURITIES (CG50200+)
CG57200 Replaced branch or agency reference by permanent establishment
CG57213 Reference to CAR Residency, Bootle, Section 739 Investigation Group replaced with HMRC Trusts & Estates Technical Bootle
CG57301 Replaced branch or agency reference by permanent establishment
CG57312 Replaced branch or agency reference by permanent establishment
CG57395 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
   
  RELIEFS (CG60200+)
CG60270 Added reference to permanent establishment
CG61350 Expanded to include text from CG61370. Replaced branch or agency references by permanent establishment. Removed obsolete text.
CG61370 Original text amended to replace branch or agency references by permanent establishment and to remove obsolete text. Text then moved to CG61350 and guidance page re-used to house text from CG61371
CG61371 Text amended and moved to CG61370. Guidance page deleted.
CG61372 Guidance page deleted as guidance obsolete
CG64650 to CG64702 General update to guidance and to provide further detail on the requirements for lettings relief.
CG64704 Guidance deleted as obsolete
CG64710 General update to guidance and to provide further detail on the requirements for lettings relief.
CG64713 New guidance as part of the general update to guidance and to provide further detail on the requirements for lettings relief.
CG64716 to CG64760 General update to guidance and to provide further detail on the requirements for lettings relief.
CG64762 Text merged into CG64760 and guidance page deleted
CG64764 to CG64771 General update to guidance and to provide further detail on the requirements for lettings relief.
CG64899 Cross reference amended
CG65150 Guidance updated following the legislation of ESC D26
CG65155 New guidance page following the legislation of ESC D26
CG65160 Guidance updated following the legislation of ESC D26
CG65165 New guidance page following the legislation of ESC D26
CG65170 Guidance updated following the legislation of ESC D26
CG65175 Guidance updated following the legislation of ESC D26
CG65700 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162.
CG65710 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162.
CG65712 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65714 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65715 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162
CG65716 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65719 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65720 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162
CG65730 New guidance page created as part of the updating of the guidance on TCGA92/S162
CG65740 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162.
CG65742 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65745 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162.
CG65750 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162.
CG65754 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65755 New guidance page created as part of the updating of the guidance on TCGA92/S162
CG65757 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65758 Guidance page deleted as part of the updating of the guidance on TCGA92/S162
CG65760 New guidance page created as part of the updating of the guidance on TCGA92/S162
CG65765 New guidance page created as part of the updating of the guidance on TCGA92/S162
CG65780 Old content of this guidance page deleted and replaced with new content to reflect the updated guidance on TCGA92/S162
CG65781 to CG65864 Guidance pages deleted as part of the updating of the guidance on TCGA92/S162
CG66885 Cross reference amended
CG67284 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts.
CG67285 Cross references amended and deleted
CG67380 Reference to Centre for Non-Residents, CNR2 replaced with HMRC Trusts & Estates, Non Resident Trusts
   
  LAND (CG70200+)
CG74000 to CG74032 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing
CG74050 to CG74106 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing
CG74150 to CG74160 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing
CG74200 to CG74251 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing
CG74300 to CG74451 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing
CG74500 to CG74552 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing
CG75800 to CG75820 Guidance revised to reflect general updating, reducing the number of paragraphs by merging existing paragraphs and updated cross referencing