HMRC internal manual

Company Taxation Manual

Company taxation manual: recent changes

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Below are details of the amendments that were published on 9 November 2011 (see the update index for all updates)

Page Details of update  
CTM02000+, CTM02250+, CTM02350+, CTM06500+,  CTM49300, CTM49400, CTM60070, CTM60100+, CTM60500+, CTM60700+, CTM61000, CTM97060, updated to reflect CTA 2009 and CTA 2010.  
CTM36875 updated to improve clarity and to reflect new HMRC procedures, including risk assessment