HMRC manual round up: 16 June 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Added: BIM48000	Added guidance on the implications of crisis-driven changes to trading activities and how HMRC will apply legislation and case law to the changes in business activities. Coronavirus is given as an example of such a crisis but it is clear that the guidance is intended to be of wider scope.
Capital Allowances Manual	Archived: CA85000—CA88000	Archived guidance on assured tenancy allowances as they are not available for expenditure incurred after 31 March 1992.
	Updated: CA10020	Updated list of capital expenditure in relation to which capital...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Added: BIM48000	Added guidance on the implications of crisis-driven changes to trading activities and how HMRC will apply legislation and case law to the changes in business activities. Coronavirus is given as an example of such a crisis but it is clear that the guidance is intended to be of wider scope.
Capital Allowances Manual	Archived: CA85000—CA88000	Archived guidance on assured tenancy allowances as they are not available for expenditure incurred after 31 March 1992.
	Updated: CA10020	Updated list of capital expenditure in relation to which capital...