HMRC manual changes: 19 July 2024

Direct taxes

Manual	Page	Comments
Corporate Intangibles Research And Development Manual	Updated: CIRD84200	Guidance on categories of qualifying R&D expenditure and subcontracted activities has been updated to remove a paragraph on the subcontractor and the subcontracted activities in relation to the SME scheme and to include a new bullet point explaining that expenditure on data licenses and cloud computing services have been able to qualify as relevant expenditure since 1 April 2023.
International Manual	Updated: INTM330750	Content on double taxation and the notice of an intention to claim updated to add that if the taxpayer believes they have paid tax that is not in accordance with the treaty and are unable to obtain a refund they may request MAP...

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Direct taxes

Manual	Page	Comments
Corporate Intangibles Research And Development Manual	Updated: CIRD84200	Guidance on categories of qualifying R&D expenditure and subcontracted activities has been updated to remove a paragraph on the subcontractor and the subcontracted activities in relation to the SME scheme and to include a new bullet point explaining that expenditure on data licenses and cloud computing services have been able to qualify as relevant expenditure since 1 April 2023.
International Manual	Updated: INTM330750	Content on double taxation and the notice of an intention to claim updated to add that if the taxpayer believes they have paid tax that is not in accordance with the treaty and are unable to obtain a refund they may request MAP...