HMRC manual changes: 6 October 2023

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: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Company Taxation Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Employment Income Manual	Updated: EIM68200	Removed statement signposting a helpline providing information about the tax treatment of expenses payments and benefits...

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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
Capital Gains Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Company Taxation Manual	Updated: CTM82190	Changes to HMRC’s comprehensive example about group relief for carried-forward losses notably in relation to the calculations of limits on group relief that apply by reference to the amount of prior claims.
Employment Income Manual	Updated: EIM68200	Removed statement signposting a helpline providing information about the tax treatment of expenses payments and benefits...