HMRC manual changes: 11 October 2024

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
Corporate Finance Manual	Update: CFM97740	New wording added to guidance on REIT CIR disallowances specifically in relation to the interaction with section 543 of the Corporation Tax Act 2010.
Cotax Manual	Update: COM101020 COM130011 COM130130 COM150 COM33011 COM33030 COM42030 COM43011 COM83010 and COM96060	Updates to numerous examples given several forms (such as the CT205) will no longer be issued from October 2024.
Creative Industries Expenditure Credit Manual	Added: CREC010000-CREC092300	This is a major addition of new guidance throughout the Manual.
Economic Crime Supervision Handbook Manual...

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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
Corporate Finance Manual	Update: CFM97740	New wording added to guidance on REIT CIR disallowances specifically in relation to the interaction with section 543 of the Corporation Tax Act 2010.
Cotax Manual	Update: COM101020 COM130011 COM130130 COM150 COM33011 COM33030 COM42030 COM43011 COM83010 and COM96060	Updates to numerous examples given several forms (such as the CT205) will no longer be issued from October 2024.
Creative Industries Expenditure Credit Manual	Added: CREC010000-CREC092300	This is a major addition of new guidance throughout the Manual.
Economic Crime Supervision Handbook Manual...