HMRC manual changes: 25 October 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
Company Taxation Manual	Updated: CTM01520	Expanded corporation tax content on when a company starts to be wound up for the purpose of determining when an accounting period ends and a new one begins.
Corporate Intangibles Research and Development Manual	Updated: CIRD183000	This is guidance on the requirement to make a pre-notification of an R&D claim under the new merged R&D expenditure credit scheme or the enhanced R&D-intensive support scheme for SMEs. An edit has been made to the guidance on the exception to that requirement which generally applies if the company has previously filed an R&D relief claim...

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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
Company Taxation Manual	Updated: CTM01520	Expanded corporation tax content on when a company starts to be wound up for the purpose of determining when an accounting period ends and a new one begins.
Corporate Intangibles Research and Development Manual	Updated: CIRD183000	This is guidance on the requirement to make a pre-notification of an R&D claim under the new merged R&D expenditure credit scheme or the enhanced R&D-intensive support scheme for SMEs. An edit has been made to the guidance on the exception to that requirement which generally applies if the company has previously filed an R&D relief claim...