HMRC manual changes: 6 May 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
Capital Gains Manual	Updated: CG78401	The page on ‘Foreign Currency: delayed remittances’ has been updated to remove the final paragraph discussing tapering the gain brought into charge when the bar on remittance is lifted.
Construction Industry Scheme Reform Manual	Updated: CISR14049	Five new examples have been provided to give an overview of the correct treatment under Regulation 20A of The Income Tax (Construction Industry Scheme) Regulations 2005 SI 2005/2045 which allows most payments made for construction work by a landlord to a tenant to fall outside the scope of the CIS provided certain conditions are met. These examples cover (i) work on the property occupied by the...

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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
Capital Gains Manual	Updated: CG78401	The page on ‘Foreign Currency: delayed remittances’ has been updated to remove the final paragraph discussing tapering the gain brought into charge when the bar on remittance is lifted.
Construction Industry Scheme Reform Manual	Updated: CISR14049	Five new examples have been provided to give an overview of the correct treatment under Regulation 20A of The Income Tax (Construction Industry Scheme) Regulations 2005 SI 2005/2045 which allows most payments made for construction work by a landlord to a tenant to fall outside the scope of the CIS provided certain conditions are met. These examples cover (i) work on the property occupied by the...