HMRC manual changes: 19 August 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Updated: CIRD13080	Update to the guidance on negative goodwill referable to intangible assets in the context of the computation of taxable credits for the purposes of the intangibles rules. The new wording rewrites HMRC’s explanation of how negative goodwill is treated under UK GAAP and describes the circumstances in which the writing off of negative goodwill will result in a tax charge.
Inheritance Tax Manual	Updated: IHTM09381	Added link to CH227110 to direct users towards background information on when and how to approach banks directly for the purposes of obtaining a mandate
	Updated: IHTM30171...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Updated: CIRD13080	Update to the guidance on negative goodwill referable to intangible assets in the context of the computation of taxable credits for the purposes of the intangibles rules. The new wording rewrites HMRC’s explanation of how negative goodwill is treated under UK GAAP and describes the circumstances in which the writing off of negative goodwill will result in a tax charge.
Inheritance Tax Manual	Updated: IHTM09381	Added link to CH227110 to direct users towards background information on when and how to approach banks directly for the purposes of obtaining a mandate
	Updated: IHTM30171...