HMRC manual changes: 26 August 2024

Direct taxes

Manual	Page	Comments
Creative Industries Expenditure Credit Manual	Added: CREC010000-CREC010900	New chapter added on overview and definitions.
	Added: CREC040100-CREC045000	New chapter added on losses.
International Manual	Updated: INTM412090	Updated the list of the double taxation treaties that HMRC regards as containing an appropriate non discrimination article as at 1 April 2024 for the purposes of the SME exemption from the transfer pricing rules.
Pensions Tax Manual	Updated: PTM073010	Page on lump sum death benefits updated to remove guidance on operating PAYE on recipient’s pension income.
	Updated: PTM062210	Page on protected pension ages updated to confirm that the ‘unqualified right’ section on the page applies equally to the 2028 protected pension age.
	Updated: PTM063130...

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Direct taxes

Manual	Page	Comments
Creative Industries Expenditure Credit Manual	Added: CREC010000-CREC010900	New chapter added on overview and definitions.
	Added: CREC040100-CREC045000	New chapter added on losses.
International Manual	Updated: INTM412090	Updated the list of the double taxation treaties that HMRC regards as containing an appropriate non discrimination article as at 1 April 2024 for the purposes of the SME exemption from the transfer pricing rules.
Pensions Tax Manual	Updated: PTM073010	Page on lump sum death benefits updated to remove guidance on operating PAYE on recipient’s pension income.
	Updated: PTM062210	Page on protected pension ages updated to confirm that the ‘unqualified right’ section on the page applies equally to the 2028 protected pension age.
	Updated: PTM063130...