HMRC manual changes: 14 February 2025

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: BIM44500	Replaced link to manual BIM44549 (which no longer linked and which no longer existed) with a link to BIM44530 as the source of information on general matters relating to deductions for employer contributions to employee benefit trusts.
Employment Status Manual	Added: ESM0560 Updated: ESM0500	Added new manual ESM0560 on the evaluative exercise required at the third stage of the Ready Mixed Concrete test for employment status. Contents page at ESM0500 updated to add link to new ESM0560.
	Updated: ESM8001 ESM9001	Added a new paragraph stating that although the FTT decision in...

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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: BIM44500	Replaced link to manual BIM44549 (which no longer linked and which no longer existed) with a link to BIM44530 as the source of information on general matters relating to deductions for employer contributions to employee benefit trusts.
Employment Status Manual	Added: ESM0560 Updated: ESM0500	Added new manual ESM0560 on the evaluative exercise required at the third stage of the Ready Mixed Concrete test for employment status. Contents page at ESM0500 updated to add link to new ESM0560.
	Updated: ESM8001 ESM9001	Added a new paragraph stating that although the FTT decision in...