HMRC manual changes: 6 November 2020

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

Manual	Page	Comments
Company Taxation Manual	Archived: CTM48115–CTM48175	Archived guidance on unauthorised unit trusts unit trust schemes offshore funds open-ended investment companies authorised investment funds and authorised unit trusts as the guidance can now be found in the Investment Funds Manual.
	Archived CTM95000–CTM95140 CTM95500–CTM95580	Archived guidance on corporation tax self-assessments including in relation to: discovery time limits service recovery of excessive payments and appeals. The guidance can now be found in the Enquiry Manual at EM3200+.
Corporate Intangibles Research And Development Manual	Updated: CIRD89710	Updated the expenditure credit rate in relation to the R&D expenditure credit...

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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
Company Taxation Manual	Archived: CTM48115–CTM48175	Archived guidance on unauthorised unit trusts unit trust schemes offshore funds open-ended investment companies authorised investment funds and authorised unit trusts as the guidance can now be found in the Investment Funds Manual.
	Archived CTM95000–CTM95140 CTM95500–CTM95580	Archived guidance on corporation tax self-assessments including in relation to: discovery time limits service recovery of excessive payments and appeals. The guidance can now be found in the Enquiry Manual at EM3200+.
Corporate Intangibles Research And Development Manual	Updated: CIRD89710	Updated the expenditure credit rate in relation to the R&D expenditure credit...