On 21 October 2026, HMRC published an entry for its Self Assessment Manual. HMRC describes it as a manual containing guidance and processes for Self Assessment.
What has changed?
The entry does not say. It gives no list of changes, no new rules and no new figures. So we cannot tell you that anything specific is different for taxpayers.
What is the manual?
It is listed among HMRC's internal manuals. These set out how HMRC approaches its work and what guidance it follows. They are written for HMRC staff, so they can be technical and hard to read.
Who does this affect?
Self Assessment covers many of our clients, including:
- Sole traders
- Landlords
- Individuals with income that needs to be reported to HMRC
Directors of small limited companies may also file a Self Assessment return.
What do you need to do?
Nothing for now. HMRC has not given any deadline or new action in this entry. If we find that something in the manual changes how your return is dealt with, we will let you know.
Where can you read it?
The manual is on the GOV.UK website, under HMRC internal manuals. It is long, so you may find it easier to ask us about a specific point than to search through it yourself.
If you would like help with your Self Assessment or have a question about how HMRC's guidance applies to you, please contact Oval Accountants.
Written by the team at Oval Accountants in Burgess Hill. If you're not sure how this affects you, ask us or call 01444 716592.
