HMRC manual changes: 6 September 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
Bank Levy Manual	Updated: BKLM452000	Content on financial statements required as part of the return updated to include new section dealing with chargeable periods ending on or after 1 January 2021.
Capital Allowances Manual	Updated: CA22005	Updated content on plant and machinery allowances: buildings and structures covering the relevant legislation to be checked and the proper order of approach when determining whether assets are plant.
Corporate Intangibles Research And Development Manual	New: CIRD123000	New page added dealing with the R&D intensity condition: how R&D intensity is calculated and when this is relevant.
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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
Bank Levy Manual	Updated: BKLM452000	Content on financial statements required as part of the return updated to include new section dealing with chargeable periods ending on or after 1 January 2021.
Capital Allowances Manual	Updated: CA22005	Updated content on plant and machinery allowances: buildings and structures covering the relevant legislation to be checked and the proper order of approach when determining whether assets are plant.
Corporate Intangibles Research And Development Manual	New: CIRD123000	New page added dealing with the R&D intensity condition: how R&D intensity is calculated and when this is relevant.
...