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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 18 January 2011 (see the update index for all updates)

Section Details of update
CFM32020 New paragraph on the nature of trading and non-trading debits.
CFM37450 and CFM37490  Change of address for RN Ltd.
CFM63300 onwards New guidance on risk transfer schemes (overhedging) provisions introduced in FA 2010 that apply to accounting periods beginning on or after 1 April 2010 or to accounting periods that straddle that date.
CFM80010, CFM83020, CFM86010  Pre 2002 guidance has been removed from Company Taxation Manual. Archive copies are available.