HMRC manual changes: 16 May 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 Gains Manual	Updated: CG65334	Example updated on private residence relief following a court order.
	Updated: CG65358	New example added to guidance on private residence relief where a spouse/civil partner realises a gain on sale of the main home after separation/divorce.
Construction Industry Scheme Reform Manual	Updated: CISR17235	An amendment to the appendix which provides examples of where construction work would be excluded from the CIS due to Regulation 22. The amendment confirms property investors will only be brought into CIS as deemed contractors where their expenditure on construction operations exceeds £3m per annum (previously stated £1m which...

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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: CG65334	Example updated on private residence relief following a court order.
	Updated: CG65358	New example added to guidance on private residence relief where a spouse/civil partner realises a gain on sale of the main home after separation/divorce.
Construction Industry Scheme Reform Manual	Updated: CISR17235	An amendment to the appendix which provides examples of where construction work would be excluded from the CIS due to Regulation 22. The amendment confirms property investors will only be brought into CIS as deemed contractors where their expenditure on construction operations exceeds £3m per annum (previously stated £1m which...