Market leading insight for tax experts
View online issue

HMRC manual changes: 4 April 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 Gains Manual Updated: CG10252 New guidance is added on the anti-forestalling measures announced alongside the 30 October 2024 Budget changes for CGT.
 
Creative Industries Expenditure Credit Manual Added: CREC061410 CREC061420 CREC061430 CREC061440 CREC061450 New guidance pages have been added on the additional expenditure credit for visual effects as introduced by FA 2025 s 26 including examples of how to calculate the amount of additional credit.
 
  Updated: CREC054230 CREC060100 CREC061300 CREC070100 CREC091000 New sections on additional credit for visual effects costs have been added. ...

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.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top