HMRC manual changes: 2 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	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...

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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	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...