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HMRC internal manual

Corporate Finance Manual

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HM Revenue & Customs
Updated
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Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 19 November 2013 (see the update index for all updates)

Page Details of update  
     
CFM74420 - CFM74450  New pages added on manufactured payments made on or after 1 January 2014  
CFM90270 Clarification that an LLP can’t be the ultimate parent of a worldwide group  
CFM90460 Explains amendment of TIOPA/S348 where group is only a worldwide group for part of the relevant period  
CFM90480 - CFM90490  New pages added on groups merging and de-merging  
CFM90655 Link to new rules on mergers introduced by FA12 added  
CFM90670 Link to new rules on mergers introduced by FA12 added  
CFM90680 Legislative reference for definition of dormant company  
CFM90710 Adds exclusion from relevant liabilities of non-arm’s length self assessed transfer pricing adjustment  
CFM91080 Updated for election for opt out from de minimis amount  
CFM91085 New page on election to opt out of the de minimus amount  
CFM91090 Updated to include changes in FA12 for relevant group companies with different period of account from worldwide group  
CFM91100 Updated to include changes in FA12 where companies join or leave groups  
CFM91240 Updated for election for opt out from de minimis amount  
CFM91245 New page on election to opt out of the de minimus amount  
CFM91250 Updated to include changes in FA12 for relevant group companies with different period of account from worldwide group  
CFM91260 Updated to include changes in FA12 where companies join or leave groups  
CFM92510 Adds link to page with definition of dormant company  
CFM92515 Adds definition of dormant company and exclusion of dormant companies from certain obligations  
CFM92520 Updated to include changes in FA13 for periods of account beginning on or after 11 December 2012  
CFM92530 States this page only applies to group treasury elections for periods of account beginning before 11 December 2012  
CFM92535 New page to include changes in FA13 to group treasury elections for periods of account beginning on or after 11 December 2012  
CFM92540 Updated to include changes in FA13 for treasury activities  
CFM92660 - CFM92665  Updated for new section TIOPA10/S305A