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HMRC manual changes: 13 June 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: BIM60900 Amended guidance on how companies both UK resident and non-UK resident should register for corporation tax. Links to the online gov.uk guidance now included.
 
 Updated: BIM60395 Updated contact details for where pre-16 March 2016 transactions in land anti-avoidance clearance applications are to be sent.
 
Capital Gains Manual Updated: CG12300 The page on options has been updated to remove the reference to the fact that the right must be accepted or rejected within a specified time period or on a...

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