HMRC manual changes: 20 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
Capital Allowances Manual	Updated: CA21210	The guidance on the non-availability of plant and machinery allowances for expenditure on acquiring customer lists has been re-worded but the overall effect is the same.
Company Taxation Manual	Added: CTM80200	New page on HMRC’s information-seeking powers under Finance Act 1973 s 32 where it considers that disqualifying arrangements for group relief purposes were entered into prior to 13 August 2009.
COTAX Manual	Updated: COM130012	The reference to the Insurance Companies Act 1982 (repealed) has been removed.
	Updated: COM130060	The wording that stated insurance companies must provide HMRC ...

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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: CA21210	The guidance on the non-availability of plant and machinery allowances for expenditure on acquiring customer lists has been re-worded but the overall effect is the same.
Company Taxation Manual	Added: CTM80200	New page on HMRC’s information-seeking powers under Finance Act 1973 s 32 where it considers that disqualifying arrangements for group relief purposes were entered into prior to 13 August 2009.
COTAX Manual	Updated: COM130012	The reference to the Insurance Companies Act 1982 (repealed) has been removed.
	Updated: COM130060	The wording that stated insurance companies must provide HMRC ...