HMRC manual changes: 23 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
Banking Manual	Updated: BKM404400	Page on the banking surcharge allowance has been updated to reflect the fact that a nominated company is entitled to allocate a maximum group allowance of £100m (previously £25m).
Business Income Manual	Archived: BIM46960 BIM46965 BIM46975 BIM46980 and BIM46985 Updated: BIM46900	Content on statutory and non-statutory renewals allowance has been archived. Consequently links to these archived pages have been removed from the contents page at BIM46900.
Capital Allowances Manual	Updated: CA26025	Plant and machinery allowances (PMA) guidance on fixtures has been updated to include examples of items that will normally be considered to...

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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
Banking Manual	Updated: BKM404400	Page on the banking surcharge allowance has been updated to reflect the fact that a nominated company is entitled to allocate a maximum group allowance of £100m (previously £25m).
Business Income Manual	Archived: BIM46960 BIM46965 BIM46975 BIM46980 and BIM46985 Updated: BIM46900	Content on statutory and non-statutory renewals allowance has been archived. Consequently links to these archived pages have been removed from the contents page at BIM46900.
Capital Allowances Manual	Updated: CA26025	Plant and machinery allowances (PMA) guidance on fixtures has been updated to include examples of items that will normally be considered to...