HMRC manual changes: 26 July 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
Corporate Finance Manual	Updated: CFM37840	Minor update to the loan relationship guidance in respect of hybrid capital instruments to change the domain name of the e-mail address to which elections need to be sent to ‘hmrc.gov.uk’.
Double Taxation Relief Manual	Updated: DT1821	Information relevant to interest and royalties can now be found at INTM400010.
Tonnage Tax Manual	Update: TTM01040	New page added explaining the Finance Act 2022 and Finance Act 2024 legislative changes.
	Update: TTM01010 TTM03050 TTM03100 TTM03835 TTM04001 TTM05001	Updated guidance to reflect FA 2024 changes regarding companies which...

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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
Corporate Finance Manual	Updated: CFM37840	Minor update to the loan relationship guidance in respect of hybrid capital instruments to change the domain name of the e-mail address to which elections need to be sent to ‘hmrc.gov.uk’.
Double Taxation Relief Manual	Updated: DT1821	Information relevant to interest and royalties can now be found at INTM400010.
Tonnage Tax Manual	Update: TTM01040	New page added explaining the Finance Act 2022 and Finance Act 2024 legislative changes.
	Update: TTM01010 TTM03050 TTM03100 TTM03835 TTM04001 TTM05001	Updated guidance to reflect FA 2024 changes regarding companies which...