HMRC manual changes: 11 April 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: BIM31625	Guidance amended to confirm that claims for recovery of overpaid tax for periods where VAT assessments have become final and conclusive are to be decided using the overpayment relief legislation and guidance (with a link to SACM12000 added).
	Added: BIM72005-BIM72073	Multiple new pages added provide guidance on the Finance Act 2024 changes to the cash basis for tax years 2024-25 onwards.
Capital Gains Manual	Added: CG67826- CG67828 Updated: CG15470 CG67802 CG67810 CG67820 CG67860	New pages added on employee ownership trusts for FA 2025 changes - trustee residence requirement trustee independence requirement...

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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: BIM31625	Guidance amended to confirm that claims for recovery of overpaid tax for periods where VAT assessments have become final and conclusive are to be decided using the overpayment relief legislation and guidance (with a link to SACM12000 added).
	Added: BIM72005-BIM72073	Multiple new pages added provide guidance on the Finance Act 2024 changes to the cash basis for tax years 2024-25 onwards.
Capital Gains Manual	Added: CG67826- CG67828 Updated: CG15470 CG67802 CG67810 CG67820 CG67860	New pages added on employee ownership trusts for FA 2025 changes - trustee residence requirement trustee independence requirement...