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HMRC manual changes: 4 April 2025

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3 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. ...

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