HMRC manual changes: 6 December 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
Bank Levy Manual	Updated: BKLM331105	Additional guidance on the exemption from the bank levy for protected deposits and a new section on ‘beneficiary accounts’.
Capital Gains Manual	Updated: CG10702	New guidance added on chargeable persons for CGT purposes including beneficial owners of the asset which has been disposed of.
	Updated: CG10760	New introductory text added on persons generally outside the scope of CGT for reasons associated with non-UK residence.
	Archived: CG11800 CG11820 CG12020 CG12040 CG12060 CG12080 CG12200 CG12420 CG12430 CG12602 CG12613 CG12619	These pages...

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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
Bank Levy Manual	Updated: BKLM331105	Additional guidance on the exemption from the bank levy for protected deposits and a new section on ‘beneficiary accounts’.
Capital Gains Manual	Updated: CG10702	New guidance added on chargeable persons for CGT purposes including beneficial owners of the asset which has been disposed of.
	Updated: CG10760	New introductory text added on persons generally outside the scope of CGT for reasons associated with non-UK residence.
	Archived: CG11800 CG11820 CG12020 CG12040 CG12060 CG12080 CG12200 CG12420 CG12430 CG12602 CG12613 CG12619	These pages...