HMRC manual changes: 2 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
International Manual	Updated: INTM860500 Archived: INTM860290	Updated page on the ITEPA 2003 s 301 exemption from income tax for official agents of foreign governments to add that advice from Immunities & Privileges International (CS&TD) should be sought as to whether the exemption or a double taxation agreement will apply. Archived page on diplomatic missions: official/other emoluments.
Residence Domicile and Remittance Basis Manual	Updated: RDRM23000 RDRM20010 - RDRM24040	Bulk update to various content on domicile to note that the guidance remains for reference purposes only as from 6 April 2025 the concept of domicile as a relevant connecting factor in the tax system was replaced by...

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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
International Manual	Updated: INTM860500 Archived: INTM860290	Updated page on the ITEPA 2003 s 301 exemption from income tax for official agents of foreign governments to add that advice from Immunities & Privileges International (CS&TD) should be sought as to whether the exemption or a double taxation agreement will apply. Archived page on diplomatic missions: official/other emoluments.
Residence Domicile and Remittance Basis Manual	Updated: RDRM23000 RDRM20010 - RDRM24040	Bulk update to various content on domicile to note that the guidance remains for reference purposes only as from 6 April 2025 the concept of domicile as a relevant connecting factor in the tax system was replaced by...