HMRC manual changes: 18 March 2022

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

Manual	Page	Comments
Capital Gains Manual	Updated: CG13026	Updated content describing cashback schemes used by financial institutions as incentives.
Corporate Intangibles Research and Development Manual	Updated: CIRD81670	Update to reflect HMRC’s position that all aid subject to the General Block Exemption Regulations is treated as notified state aid for the purposes of section 1138 of the Corporation Tax Act 2009. This continues to be of relevance to Northern Ireland only.
Double Taxation Manual	Updated: DT18000	Updated content on double taxation agreements in force between the UK and Sweden to include SI 2021/633 which entered into force on 30 December 2021.
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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
Capital Gains Manual	Updated: CG13026	Updated content describing cashback schemes used by financial institutions as incentives.
Corporate Intangibles Research and Development Manual	Updated: CIRD81670	Update to reflect HMRC’s position that all aid subject to the General Block Exemption Regulations is treated as notified state aid for the purposes of section 1138 of the Corporation Tax Act 2009. This continues to be of relevance to Northern Ireland only.
Double Taxation Manual	Updated: DT18000	Updated content on double taxation agreements in force between the UK and Sweden to include SI 2021/633 which entered into force on 30 December 2021.
Shares and...