HMRC manual changes: 21 February 2025

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
Business Leasing Manual	Updated: BLM00001 onwards	HMRC is updating the Manual to reflect the 2024 amendments to FRS 102 and has added a note in multiple places pointing to guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102 (BLM50000 onwards).
Corporate Intangibles Research and Development Manual	Updated: CIRD81800	Page on R&D SME scheme claims and time limits updated to reflect the post April 2023 requirements including providing additional information on the online form. Detail also added as to claim requirements for accounting periods which ended on or before 31...

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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
Business Leasing Manual	Updated: BLM00001 onwards	HMRC is updating the Manual to reflect the 2024 amendments to FRS 102 and has added a note in multiple places pointing to guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102 (BLM50000 onwards).
Corporate Intangibles Research and Development Manual	Updated: CIRD81800	Page on R&D SME scheme claims and time limits updated to reflect the post April 2023 requirements including providing additional information on the online form. Detail also added as to claim requirements for accounting periods which ended on or before 31...