Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Company Taxation Manual

Company Taxation Manual: recent changes

Below are details of the amendments that were published on 23 May 2014 (see the update index for all updates).

Page Details of update
CTM34050 -  
CTM34080 Minor updating and amendments
CTM34100 -  
CTM34195 This contains the guidance on deferral of payment of exit charges (section 229 and Schedule 49 FA2013)
CTM34200 -  
CTM34270 This reflects modernisation of the “charges” regime following Tax Law Rewrite
CTM34300 This reflects removal of the old “Treasury consent” provisions and replacement by the “international movement of capital” provisions found in INTM (International Manual)
CTM34500 -  
CTM34770 Minor updating and amendments