HMRC manual changes: 2 August 2024

Direct taxes

Manual	Page	Comments
Corporate Intangibles Research And Development Manual	Updated: CIRD81130 CIRD81670 and CIRD82500	The guidance on R&D tax reliefs has been updated in relation to: • the conditions to be satisfied in order for a company to be regarded as a going concern (CIRD81130) • the effect of state aid provisions (CIRD81670) and • the extent to which expenditure on software is qualifying expenditure (CIRD82500).
	Updated: CIRD81450 CIRD84050 CIRD89705 and CIRD98900	Updated guidance on: • the connected parties rules (CIRD84050) • the RDEC claims process (CIRD89705) • the timeline of changes made to R&D reliefs (CIRD98900) and • pre-trading expenditure (CIRD81450).
	New: CIRD190000 ...

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Direct taxes

Manual	Page	Comments
Corporate Intangibles Research And Development Manual	Updated: CIRD81130 CIRD81670 and CIRD82500	The guidance on R&D tax reliefs has been updated in relation to: • the conditions to be satisfied in order for a company to be regarded as a going concern (CIRD81130) • the effect of state aid provisions (CIRD81670) and • the extent to which expenditure on software is qualifying expenditure (CIRD82500).
	Updated: CIRD81450 CIRD84050 CIRD89705 and CIRD98900	Updated guidance on: • the connected parties rules (CIRD84050) • the RDEC claims process (CIRD89705) • the timeline of changes made to R&D reliefs (CIRD98900) and • pre-trading expenditure (CIRD81450).
	New: CIRD190000 ...