Weekly roundup of HMRC manual changes: 24 October 2019

Manual	Page(s) and date of change	Comments
Bank Levy Manual	BKLM321000–BKLM322300 BKLM331105–BKLM331110 BKLM331150–BKLM331500 BKLM360000–BKLM361000 BKLM442000-BKLM442100 (14 and 17 October 2019)	Updated guidance on the treatment of high quality liquid assets before and after 31 December 2014 Updated for different exempt amounts before and after 31 December 2014 in relation to Financial Services Compensation Scheme deposits HMRC has updated a number of other pages in accordance with its HMRC has updated its guidance on excluded equity and liabilitiesHMRC has updated its guidance on collection and management responsibility for groups and the nominated entity to reflect changes from 15 March 2018.
Capital Allowances Manual	CA23210–CA23310 and CA23350 16 October 2019	HMRC has rewritten its guidance on writing down allowances and balancing adjustments. ...

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Manual	Page(s) and date of change	Comments
Bank Levy Manual	BKLM321000–BKLM322300 BKLM331105–BKLM331110 BKLM331150–BKLM331500 BKLM360000–BKLM361000 BKLM442000-BKLM442100 (14 and 17 October 2019)	Updated guidance on the treatment of high quality liquid assets before and after 31 December 2014 Updated for different exempt amounts before and after 31 December 2014 in relation to Financial Services Compensation Scheme deposits HMRC has updated a number of other pages in accordance with its HMRC has updated its guidance on excluded equity and liabilitiesHMRC has updated its guidance on collection and management responsibility for groups and the nominated entity to reflect changes from 15 March 2018.
Capital Allowances Manual	CA23210–CA23310 and CA23350 16 October 2019	HMRC has rewritten its guidance on writing down allowances and balancing adjustments. ...