HMRC manual changes: 28 March 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
Capital Allowances Manual	Updated: CA20006	Guidance on plant and machinery allowances updated to expand detail provided in respect of single asset pools and class pools.
	Updated: CA20010	Guidance on plant and machinery allowances updated to clarify that allowances are calculated separately for each qualifying activity address the restriction for expenditure incurred on the provision of plant and machinery for use in a dwelling-houses and the treatment of foreign permanent establishments and reflect the abolition of the furnished holiday letting regime (FHL).
	Updated: CA20040	Minor update to guidance on plant and machinery allowances in ...

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
Capital Allowances Manual	Updated: CA20006	Guidance on plant and machinery allowances updated to expand detail provided in respect of single asset pools and class pools.
	Updated: CA20010	Guidance on plant and machinery allowances updated to clarify that allowances are calculated separately for each qualifying activity address the restriction for expenditure incurred on the provision of plant and machinery for use in a dwelling-houses and the treatment of foreign permanent establishments and reflect the abolition of the furnished holiday letting regime (FHL).
	Updated: CA20040	Minor update to guidance on plant and machinery allowances in ...