HMRC manual changes: 16 August 2024

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
Capital Gains Manual	Updated: CG10150	The page relating to the partial rewrite of TCGA 1992 which was previously archived has been republished.
Corporate Intangibles Research and Development Manual	Updated: CIRD274200	This guidance on the application of the research and development (R&D) fraction for the purpose of the patent box has been updated. The R&D fraction links the availability of the beneficial patent box tax rate on income from a qualifying IP right to the R&D incurred by the company. The guidance updates confirm that the patent box rules have not been changed to follow the revised definitions of R&D expenditure that have...

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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
Capital Gains Manual	Updated: CG10150	The page relating to the partial rewrite of TCGA 1992 which was previously archived has been republished.
Corporate Intangibles Research and Development Manual	Updated: CIRD274200	This guidance on the application of the research and development (R&D) fraction for the purpose of the patent box has been updated. The R&D fraction links the availability of the beneficial patent box tax rate on income from a qualifying IP right to the R&D incurred by the company. The guidance updates confirm that the patent box rules have not been changed to follow the revised definitions of R&D expenditure that have...