HMRC manual changes: 18 August 2023

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
International Manual	Updated: INTM162160	Minor update to content on UK residents with foreign income or gains to add new address for trusts to send requests for certificates of residence.
Oil Taxation Manual	Updated: OT21750	New guidance has been added on the decarbonisation allowance introduced by F(No 2)A 2023 s 12. The 80% allowance is available for qualifying expenditure incurred on or after 1 January 2023 on decarbonisation of upstream petroleum production

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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
International Manual	Updated: INTM162160	Minor update to content on UK residents with foreign income or gains to add new address for trusts to send requests for certificates of residence.
Oil Taxation Manual	Updated: OT21750	New guidance has been added on the decarbonisation allowance introduced by F(No 2)A 2023 s 12. The 80% allowance is available for qualifying expenditure incurred on or after 1 January 2023 on decarbonisation of upstream petroleum production