HMRC manual changes: 12 August 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 Intangibles Research And Development Manual	New: CIRD110000-CIRD192000	As noted above new content has been published to provide guidance on the Finance Act 2024 amendments to the R&D regime including guidance on: • the new merged scheme (new RDEC) (CIRD110000) • the enhanced R&D intensive support (ERIS) (CIRD120000) • categories of qualifying expenditure (CIRD130000) • PAYE cap (CIRD140000) • overseas restrictions (CIRD150000) • contracted out R&D (CIRD160000) • the new claims process (CIRD180000) • exempt foreign PEs (CIRD190000) • going concerns (CIRD191000) and • connected persons (CIRD192000).
	Updated: CIRD81920	New wording provided for pharmaceutical entities to clarify whether the four basic stages (drug discovery preclinical...

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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 Intangibles Research And Development Manual	New: CIRD110000-CIRD192000	As noted above new content has been published to provide guidance on the Finance Act 2024 amendments to the R&D regime including guidance on: • the new merged scheme (new RDEC) (CIRD110000) • the enhanced R&D intensive support (ERIS) (CIRD120000) • categories of qualifying expenditure (CIRD130000) • PAYE cap (CIRD140000) • overseas restrictions (CIRD150000) • contracted out R&D (CIRD160000) • the new claims process (CIRD180000) • exempt foreign PEs (CIRD190000) • going concerns (CIRD191000) and • connected persons (CIRD192000).
	Updated: CIRD81920	New wording provided for pharmaceutical entities to clarify whether the four basic stages (drug discovery preclinical...