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HMRC manual changes: 12 March 2021

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 
Business Income Manual
 
Updated: BIM40456 Added the Test and Trace Support Payment Scheme in England the Self-Isolation Support Grant in Scotland and Self-Isolation Support Scheme in Wales to the list of Coronavirus Support Payments.



 
Corporate Intangibles Research and Development Manual
 
Updated: CIRD81650 Updated guidance on R&D tax reliefs under the SME scheme to add information on the impact of coronavirus support on the availability of relief.


COTAX Manual Updated: COM130050
 
Updated guidance on mandatory online filing and the end of a company’s life to include information on claims under Rule...
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