HMRC manual changes: 6 September 2024

Direct taxes

Manual	Page	Comments
Bank Levy Manual	Updated: BKLM452000	Content on financial statements required as part of the return updated to include new section dealing with chargeable periods ending on or after 1 January 2021.
Capital Allowances Manual	Updated: CA22005	Updated content on plant and machinery allowances: buildings and structures covering the relevant legislation to be checked and the proper order of approach when determining whether assets are plant.
Corporate Intangibles Research And Development Manual	New: CIRD123000	New page added dealing with the R&D intensity condition: how R&D intensity is calculated and when this is relevant.
	Updated: CIRD83200	Page on categories of qualifying expenditure for R&D tax relief updated to add ...

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Direct taxes

Manual	Page	Comments
Bank Levy Manual	Updated: BKLM452000	Content on financial statements required as part of the return updated to include new section dealing with chargeable periods ending on or after 1 January 2021.
Capital Allowances Manual	Updated: CA22005	Updated content on plant and machinery allowances: buildings and structures covering the relevant legislation to be checked and the proper order of approach when determining whether assets are plant.
Corporate Intangibles Research And Development Manual	New: CIRD123000	New page added dealing with the R&D intensity condition: how R&D intensity is calculated and when this is relevant.
	Updated: CIRD83200	Page on categories of qualifying expenditure for R&D tax relief updated to add ...