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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 24 March 2015 (see the update index for all updates).

Page Details of update
CTM61537 New page providing view on unpaid share capital, following FTT decision in RKW v HMRC
CTM61610 Correction to date by which repayment must be made
CTM61642 Clarification of HMRC view
CTM61645 Correction of flowchart
CTM61657 New page providing detail on loans written off during period of non-residence