HMRC manual changes: 11 October 2024

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	New: ECSH32545 ECSH32635 ECSH32905 and ECSH33905 Update: ECSH32540 ECSH32738 ECSH32800 ECSH32805 ECSH32810...

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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	New: ECSH32545 ECSH32635 ECSH32905 and ECSH33905 Update: ECSH32540 ECSH32738 ECSH32800 ECSH32805 ECSH32810...