HMRC manual changes: 7 March 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
Capital Gains Manual	Archived: CG72450P	Page merged with CG72450 on Compensation: displaced tenants.
Company Taxation Manual	Updated: CTM03905	Guidance updated to clarify that the legislation on companies with small profits in CTA 2010 Part 3A does not apply to unit trusts open-ended investment companies or the residual income of real estate investment trusts.
Corporate Intangibles Research and Development Manual	Updated: CIRD81650 and CIRD84250	The guidance on HMRC’s interpretation of ‘subsidised’ and ‘contracted out’ (for the purposes of the pre-1 April 2024 SME R&D scheme) has been significantly revised (including with new examples) following the...

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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
Capital Gains Manual	Archived: CG72450P	Page merged with CG72450 on Compensation: displaced tenants.
Company Taxation Manual	Updated: CTM03905	Guidance updated to clarify that the legislation on companies with small profits in CTA 2010 Part 3A does not apply to unit trusts open-ended investment companies or the residual income of real estate investment trusts.
Corporate Intangibles Research and Development Manual	Updated: CIRD81650 and CIRD84250	The guidance on HMRC’s interpretation of ‘subsidised’ and ‘contracted out’ (for the purposes of the pre-1 April 2024 SME R&D scheme) has been significantly revised (including with new examples) following the...