HMRC manual changes: 5 September 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 Leasing Manual	Updated: BLM00001+ BLM10000+ BLM20000+ BLM30000+ BLM40000+ BLM50000+ BLM60000+ BLM70000+ BLM80000+	The Business Leasing Manual has been updated to draw a distinction between the two acceptable accounting frameworks in the UK UK GAAP and International Financial Reporting Standards (IFRS) and to highlight the key differences between them. The guidance has been updated for entities applying FRS 102 (pre 2024 amendments) or FRS 105 and for those under IFRS 16 and FRS 102 (2024 amendments).
Corporate Intangibles Research and Development Manual	Updated: CIRD80300	Page on R&D tax relief...

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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 Leasing Manual	Updated: BLM00001+ BLM10000+ BLM20000+ BLM30000+ BLM40000+ BLM50000+ BLM60000+ BLM70000+ BLM80000+	The Business Leasing Manual has been updated to draw a distinction between the two acceptable accounting frameworks in the UK UK GAAP and International Financial Reporting Standards (IFRS) and to highlight the key differences between them. The guidance has been updated for entities applying FRS 102 (pre 2024 amendments) or FRS 105 and for those under IFRS 16 and FRS 102 (2024 amendments).
Corporate Intangibles Research and Development Manual	Updated: CIRD80300	Page on R&D tax relief...