HMRC manual changes: 23 February 2024

Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Archived: CA23511	Guidance which had first been introduced on 12 February 2024 on the capital allowances treatment of double cab pick ups (DCPUs) from 1 July 2024 onwards has been archived. This follows the 19 February 2024 announcement by HM Treasury and HMRC that they would continue to treat DCPUs with a payload of one tonne or more as goods vehicles for the purposes of capital allowances and benefits-in-kind.
	Updated: CA23510 CA23500	In accordance with the 19 February 2024 announcement by HM Treasury and HMRC and the archiving of CA23511 (explained in the row above on CA23511) amendments made on 12 February to the guidance in CA23510 and CA23500...

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Direct taxes

Manual	Page	Comments
Capital Allowances Manual	Archived: CA23511	Guidance which had first been introduced on 12 February 2024 on the capital allowances treatment of double cab pick ups (DCPUs) from 1 July 2024 onwards has been archived. This follows the 19 February 2024 announcement by HM Treasury and HMRC that they would continue to treat DCPUs with a payload of one tonne or more as goods vehicles for the purposes of capital allowances and benefits-in-kind.
	Updated: CA23510 CA23500	In accordance with the 19 February 2024 announcement by HM Treasury and HMRC and the archiving of CA23511 (explained in the row above on CA23511) amendments made on 12 February to the guidance in CA23510 and CA23500...