HMRC manual changes: 17 January 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
Bank Levy Manual	Updated: BKLM242720	Reference to BIM82000 (archived) removed.
Business Income Manual	Updated: BIM86032	Reference to BIM82005 (archived) replaced with reference to PM132200 as the source of further guidance on when a partnership exists.
	Updated: BIM85000	Reference to BIM82200 (archived) replaced with reference to PM162000 as the source of guidance on the rules for partnership losses.
	Updated: BIM50625	Guidance corrected to refer to the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) s 687 as the income tax charging provision and s 688 as the computational provision in the context...

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
Bank Levy Manual	Updated: BKLM242720	Reference to BIM82000 (archived) removed.
Business Income Manual	Updated: BIM86032	Reference to BIM82005 (archived) replaced with reference to PM132200 as the source of further guidance on when a partnership exists.
	Updated: BIM85000	Reference to BIM82200 (archived) replaced with reference to PM162000 as the source of guidance on the rules for partnership losses.
	Updated: BIM50625	Guidance corrected to refer to the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) s 687 as the income tax charging provision and s 688 as the computational provision in the context...