HMRC manual changes: 29 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
Business Income Manual	Updated: BIM90105	Updated example on post cession receipts and expenses specifically related to post cession trade relief and the subsequent payment of expenses.
Capital Allowances Manual	Updated: CA23113	Wording amended to make clear that PMA FYAs are not available for expenditure incurred on the provision of a car unless it is a ‘qualifying electric car or qualifying car with zero CO2 emissions’ (previously only unless it was a qualifying car with ‘low’ CO2 emissions).
Capital Gains Manual	Updated: CG10100	The Capital Gains Manual is in the process of being...

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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
Business Income Manual	Updated: BIM90105	Updated example on post cession receipts and expenses specifically related to post cession trade relief and the subsequent payment of expenses.
Capital Allowances Manual	Updated: CA23113	Wording amended to make clear that PMA FYAs are not available for expenditure incurred on the provision of a car unless it is a ‘qualifying electric car or qualifying car with zero CO2 emissions’ (previously only unless it was a qualifying car with ‘low’ CO2 emissions).
Capital Gains Manual	Updated: CG10100	The Capital Gains Manual is in the process of being...