HMRC manual changes: 30 August 2024

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 Manual	Added: CREC020000-CREC029000	New chapter added on Qualifying productions.
Economic Crime Supervision Handbook Manual	New: ECSH33005-ECSH33040	New content added in relation to the duties of the supervisory authority: conduct and cooperation at visits working with advisors the ...

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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 Manual	Added: CREC020000-CREC029000	New chapter added on Qualifying productions.
Economic Crime Supervision Handbook Manual	New: ECSH33005-ECSH33040	New content added in relation to the duties of the supervisory authority: conduct and cooperation at visits working with advisors the ...