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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 21 June 2011 (see the update index for all updates)

Section Details of update
Numerous On 1 April 2011 the Financial Products Team moved from the CT&VAT directorate to a new directorate CT, International and Anti-Avoidance (CTIAA).
Numerous Changes to legislative references have been made to take account of TIOPA 2010 and CTA 2010. This task is still ongoing. Please contact Adeline Chan (CTIAA) if you spot any part of the CFM that require updating.
Index Sign post to the International Financial glossary in the International Manual at INTM539000.
CFM14150 Update on Basel III.
CFM35440 New guidance on ‘deemed release’.
CFM37250 Guidance inserted on waiver of postponed discount.
CFM41070 Change to last sentence of first paragraph on ‘deemed release’.
CFM64140 Change to first paragraph - re calculation of profits and losses of a UK PE where the accounts are in a foreign currency.
CFM72310 Minor clarification.
CFM86010 Contact CTIAA (Financial Products Team) if you require an archive copy of CTM70000.
CFM90200 Changes on limited partnerships and private equity.
CFM90600 New guidance on CTSA returns, companies joining or leaving a group and quasi loans.
CFM90800 Minor clarifications.
CFM91000 Minor clarification on the de minimis amount.
CFM91200 Minor change for guarantee fees.
CFM91600 Guidance for dual resident investing companies (DRICs).
CFM91800 Guidance for allocating disallowances to DRICs.
CFM92400 New guidance on the Available Amount and ‘Mismatch’ regulations.
CFM92500 New guidance on Industrial and Provident Societies.
CFM92600 Guidance on a new excluded scheme.
CFM92800 A minor change for guarantee fees.