HMRC's manual changes: 11 July 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 Allowances Manual	Updated: CA18000	This page contains updated guidance on the specific parliamentary procedural requirements for statutory instruments introduced under the Capital Allowances Act 2001 (CAA 2001). The updated guidance indicates that the ‘draft affirmative' procedure applies to statutory instruments made under s 70YJ CAA 2001 (power to amend the meaning of ‘plant and machinery lease’ and ‘finance lease test’). The revised guidance also includes information on the application of the ‘made affirmative’ procedure in relation to three specific regulation-making powers relating to enhanced capital allowances in special tax sites (freeports and investment zones).
	Updated: CA23510	A change...

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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 Allowances Manual	Updated: CA18000	This page contains updated guidance on the specific parliamentary procedural requirements for statutory instruments introduced under the Capital Allowances Act 2001 (CAA 2001). The updated guidance indicates that the ‘draft affirmative' procedure applies to statutory instruments made under s 70YJ CAA 2001 (power to amend the meaning of ‘plant and machinery lease’ and ‘finance lease test’). The revised guidance also includes information on the application of the ‘made affirmative’ procedure in relation to three specific regulation-making powers relating to enhanced capital allowances in special tax sites (freeports and investment zones).
	Updated: CA23510	A change...