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.

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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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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...