HMRC manual changes: 13 December 2021

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

Manual	Page	Comments
Corporate Intangibles Research And Development Manual	Updated: CIRD84250 CIRD81650	Content added on expenditure incurred by a company in carrying out activities contracted to it by another person. Examples illustrating range of possible contractual arrangements amended. Subsidised expenditure content in context of SME scheme expanded.
Double Taxation Relief Manual	Archived: DT19850A DT19851A DT19853A–DT19939ZD	Multiple pages relating to the UK-USA double tax treaty archived due to restructuring of the Double Taxation Relief Manual. Content now found at newly organised pages from DT19850–DT19853.
	Updated: DT19850–DT19853
	Updated: DT3403	Updated content on double taxation agreement with Belgium...

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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
Corporate Intangibles Research And Development Manual	Updated: CIRD84250 CIRD81650	Content added on expenditure incurred by a company in carrying out activities contracted to it by another person. Examples illustrating range of possible contractual arrangements amended. Subsidised expenditure content in context of SME scheme expanded.
Double Taxation Relief Manual	Archived: DT19850A DT19851A DT19853A–DT19939ZD	Multiple pages relating to the UK-USA double tax treaty archived due to restructuring of the Double Taxation Relief Manual. Content now found at newly organised pages from DT19850–DT19853.
	Updated: DT19850–DT19853
	Updated: DT3403	Updated content on double taxation agreement with Belgium...