HMRC manual changes: 30 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
Business Leasing Manual	Updated: BLM23000-BLM23080	Pages on Commencement and transition have been updated to reflect FRS 102 2024 amendments and to note that the pages will be archived on 30 November 2025.
Capital Gains Manual	Deleted: CG57489 Archived: CG18150 Updated: CG13145	The page on ‘Small capital distributions: computation: 1982 holding’ has been deleted. The page on ‘Annual exempt amount: exploitation’ has been archived. The page on ‘Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: unquoted shares’ which was previously archived has been reinstated.
Corporate Intangibles Research and Development Manual	Updated: CIRD80520 and CIRD80525 Deleted: CIRD85100	These pages contain updates 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
Business Leasing Manual	Updated: BLM23000-BLM23080	Pages on Commencement and transition have been updated to reflect FRS 102 2024 amendments and to note that the pages will be archived on 30 November 2025.
Capital Gains Manual	Deleted: CG57489 Archived: CG18150 Updated: CG13145	The page on ‘Small capital distributions: computation: 1982 holding’ has been deleted. The page on ‘Annual exempt amount: exploitation’ has been archived. The page on ‘Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: unquoted shares’ which was previously archived has been reinstated.
Corporate Intangibles Research and Development Manual	Updated: CIRD80520 and CIRD80525 Deleted: CIRD85100	These pages contain updates to...