HMRC manual changes: 7 February 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
Business Income Manual	Updated: BIM50151	Update to page covering the taxation of actors and other entertainers (as profits of a profession or as employment income) to clarify that the NICs treatment of entertainers has not always followed the tax treatment however since 6 April 2014 it is typically aligned.
	Archived: BIM82655	Page on partnerships and loss relief restrictions: risk-free capital contributions archived.
Company Taxation Manual	Updated: CTM03951 and CTM60780	Pages dealing with close companies in liquidation amended to clarify how CTA 2010 s 18N(5) provides that a company in liquidation is not treated...

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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: BIM50151	Update to page covering the taxation of actors and other entertainers (as profits of a profession or as employment income) to clarify that the NICs treatment of entertainers has not always followed the tax treatment however since 6 April 2014 it is typically aligned.
	Archived: BIM82655	Page on partnerships and loss relief restrictions: risk-free capital contributions archived.
Company Taxation Manual	Updated: CTM03951 and CTM60780	Pages dealing with close companies in liquidation amended to clarify how CTA 2010 s 18N(5) provides that a company in liquidation is not treated...