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HMRC manual changes: 30 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 
Cotax Manual Updated: COM100 Items added to list of supplementary pages that are submitted with the CT600 return form:
• CT600K: Companies are liable for corporation tax on restitution interest
• CT600L: Claims are made by companies for Research and Development Expenditure Credit or Research and Development SME Payable Tax Credit
• CT600M: Claims are made by companies relating to a Freeport or Investment Zone tax site
• CT600N: Companies are residential property developers.
 
Creative Industries Expenditure Credit ManualAdded: CREC020000-CREC029000New chapter added on Qualifying productions.
 
Economic Crime Supervision Handbook Manual New: ECSH33005-ECSH33040 New content added in relation to the...

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