HMRC manual changes: 22 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
Capital Allowances Manual	Updated: CA22335 and CA23153	Updated content on the capital allowances treatment of expenditure on cars with low carbon dioxide emissions and on the provision of solar panels.
Capital Gains Manual	Updated: CG66450 CG66451	Introductory guidance on chargeable gifts has been rewritten with one example updated to reflect the current annual exempt amount.
	Archived: CG37202 CG37203 CG37204	Guidance pages on absolute entitlement and losses have been archived.
Construction Industry Scheme Reform Manual	New: CISR14305	New guidance effective from March 2025 on when traffic management relating to construction operations is...

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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
Capital Allowances Manual	Updated: CA22335 and CA23153	Updated content on the capital allowances treatment of expenditure on cars with low carbon dioxide emissions and on the provision of solar panels.
Capital Gains Manual	Updated: CG66450 CG66451	Introductory guidance on chargeable gifts has been rewritten with one example updated to reflect the current annual exempt amount.
	Archived: CG37202 CG37203 CG37204	Guidance pages on absolute entitlement and losses have been archived.
Construction Industry Scheme Reform Manual	New: CISR14305	New guidance effective from March 2025 on when traffic management relating to construction operations is...