HMRC manual changes: 4 July 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: CTM61558	Minor update to the guidance on loans to participators where there is a liquidation/dissolution to replace a reference to entrepreneur’s relief with business assets disposal relief.
Capital Gains Manual	Updated: CG25300 CG25312 CG25313 CG25325	These pages have been updated to reflect abolition of the remittance basis from 6 April 2025. Links have been added to later guidance in the Residence and FIG Regime Manual and updated notes in the Remittance Basis and Domicile Manual.
	Updated: CG25302 CG25304 CG25330-CG25391 CG25395	These pages have also been revised...

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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: CTM61558	Minor update to the guidance on loans to participators where there is a liquidation/dissolution to replace a reference to entrepreneur’s relief with business assets disposal relief.
Capital Gains Manual	Updated: CG25300 CG25312 CG25313 CG25325	These pages have been updated to reflect abolition of the remittance basis from 6 April 2025. Links have been added to later guidance in the Residence and FIG Regime Manual and updated notes in the Remittance Basis and Domicile Manual.
	Updated: CG25302 CG25304 CG25330-CG25391 CG25395	These pages have also been revised...