HMRC manual changes: 24 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
Business Income Manual	Updated: BIM85015 Deleted: BIM85020	A page has been archived and a paragraph removed about the temporary extension to the tax rules for carry back of trade losses introduced by Finance Act 2009. For income tax purposes those provisions applied to losses made in tax year 2008-09 or 2009-10.
Capital Gains Manual	Archived: CG13135 CG13145	Pages relating to claims for assets of negligible value have been archived. The main guidance on negligible value claims is at CG13120 onwards.
	Updated: CG14300 CG14325	Sections have been added to the guidance on interaction of...

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Business Income Manual	Updated: BIM85015 Deleted: BIM85020	A page has been archived and a paragraph removed about the temporary extension to the tax rules for carry back of trade losses introduced by Finance Act 2009. For income tax purposes those provisions applied to losses made in tax year 2008-09 or 2009-10.
Capital Gains Manual	Archived: CG13135 CG13145	Pages relating to claims for assets of negligible value have been archived. The main guidance on negligible value claims is at CG13120 onwards.
	Updated: CG14300 CG14325	Sections have been added to the guidance on interaction of...