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HMRC internal manual

Company Taxation Manual

Company taxation manual: recent changes

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