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HMRC internal manual

Corporate Finance Manual

Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 26 January 2010 (see the update index for all updates)

Section Details of update
CFM1000 Link to CFM Glossary on main index page as well as in CFM1140 (and left hand tool bar for HMRC staff).
CFM26160 Error corrected in respect of SSAP20.
CFM30130 Minor change to the last sentence concerning non-resident companies.
CFM41020 Clarification that only certain interest on late payments is deductible as loan relationship debits.
CFM56000 Minor changes to the Tax Avoidance chapter within the guidance on Derivative Contracts.
CFM61140 Error corrected.
CFM76000 Changes to bring the guidance up to date.
CFM90000+ Addition of Debt Cap chapters CFM91000, CFM91200, CFM91300, CFM91400, CFM91600, CFM91800, CFM92500. Four further chapters to follow in due course.
CFM92660 Removal of reference to senior accounting officer.