HMRC manual changes: 31 January 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 Income Manual	Updated: BIM52765	Guidance on qualifying care relief updated to include qualifying amounts for tax year 2025-26.
	Updated: BIM85005	Guidance on trade losses updated to reflect reform to basis period rules with effect from tax year 2024-25 and include reference to transitional rules.
	Deleted: BIM82650 BIM82640 and BIM82005	Partnership guidance on loss relief restrictions deleted.
Employment Status Manual	Updated: ESM4401	Guidance on sub-postmasters updated to refer to the use of the statutory basis of assessment in the event there is dispute over payments and include guidance on the treatment of surplus payments and closure...

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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 Income Manual	Updated: BIM52765	Guidance on qualifying care relief updated to include qualifying amounts for tax year 2025-26.
	Updated: BIM85005	Guidance on trade losses updated to reflect reform to basis period rules with effect from tax year 2024-25 and include reference to transitional rules.
	Deleted: BIM82650 BIM82640 and BIM82005	Partnership guidance on loss relief restrictions deleted.
Employment Status Manual	Updated: ESM4401	Guidance on sub-postmasters updated to refer to the use of the statutory basis of assessment in the event there is dispute over payments and include guidance on the treatment of surplus payments and closure...