HMRC manual changes: 1 November 2024

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Business Income Manual	Updated: BIM60660	Revised guidance on deductions for pre-trading expenses especially in the context of an offshore developer coming within the charge to corporation tax under section 5(2)(a) of CTA 2009 or income tax under section 6(1A) of ITTOIA 2005 on making a disposal of UK land or property on or after 5 July 2016.
Construction Industry Scheme Reform Manual	Updated: CISR17140 CISR83020 CISR83040 CISR83050 and CISR83060	Note added to these pages stating that they are ‘currently under consideration and will be updated in due course’.
Cryptoassets Manual	Updated: CRYPTO22257...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Business Income Manual	Updated: BIM60660	Revised guidance on deductions for pre-trading expenses especially in the context of an offshore developer coming within the charge to corporation tax under section 5(2)(a) of CTA 2009 or income tax under section 6(1A) of ITTOIA 2005 on making a disposal of UK land or property on or after 5 July 2016.
Construction Industry Scheme Reform Manual	Updated: CISR17140 CISR83020 CISR83040 CISR83050 and CISR83060	Note added to these pages stating that they are ‘currently under consideration and will be updated in due course’.
Cryptoassets Manual	Updated: CRYPTO22257...