HMRC manual changes: 27 June 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
Company Taxation Manual	Updated: CTM61642	Guidance page on loans to participators from close companies (exclusions) amended to change statutory references to CTA 2010 s 464ZA (instead of CTA 2010 s 464C) and to refer to advances or payments (as well as loans).
COTAX Manual	Updated: COM30110	Amendments update and refine the guidance on the categorisation of companies as ‘large’ or ‘very large’ for the purposes of quarterly installment payments.
	Updated: COM30090	Guidance on companies eligible to enter into group payment arrangements for corporation tax amended to include references to associated companies...

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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
Company Taxation Manual	Updated: CTM61642	Guidance page on loans to participators from close companies (exclusions) amended to change statutory references to CTA 2010 s 464ZA (instead of CTA 2010 s 464C) and to refer to advances or payments (as well as loans).
COTAX Manual	Updated: COM30110	Amendments update and refine the guidance on the categorisation of companies as ‘large’ or ‘very large’ for the purposes of quarterly installment payments.
	Updated: COM30090	Guidance on companies eligible to enter into group payment arrangements for corporation tax amended to include references to associated companies...