HMRC manual changes: 26 April 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
Capital Allowances Manual	Updated: CA23128	Updates to guidance on first year allowances to include references to ‘investment zones’ in addition to the existing references to freeports.
Company Taxation Manual	Updated: CTM01750	Update to the guidance on rates of corporation tax to reflect the small profits rate which applied with effect from 1 April 2023.
Construction Industry Scheme Reform Manual	Added: CISR14047-CISR14049 CISR17215	New pages added covering new regulation 20A relating to payments made by landlords to tenants.
Cotax Manual	Updated: COM41018	Updates to include general contact e-mail addresses for Large Business offices.
Oil Taxation Manual...

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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 Allowances Manual	Updated: CA23128	Updates to guidance on first year allowances to include references to ‘investment zones’ in addition to the existing references to freeports.
Company Taxation Manual	Updated: CTM01750	Update to the guidance on rates of corporation tax to reflect the small profits rate which applied with effect from 1 April 2023.
Construction Industry Scheme Reform Manual	Added: CISR14047-CISR14049 CISR17215	New pages added covering new regulation 20A relating to payments made by landlords to tenants.
Cotax Manual	Updated: COM41018	Updates to include general contact e-mail addresses for Large Business offices.
Oil Taxation Manual...