HMRC manual changes: 1 September 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
Corporate Intangibles Research and Development Manual	New: CIRD275300	Two new worked examples added to the guidance on the Patent Box streaming rules.
	New: CIRD276150	Guidance added in relation to the Patent Box calculation for companies in a cost sharing arrangement (CSA).
	Updated: CIRD200110 and CIRD200120	Guidance added in relation to the Patent Box calculation for companies in a cost sharing arrangement (CSA).
	Updated: CIRD200110 and CIRD200120	Additional sections added on the history and aims of the Patent Box regime.
	Updated: CIRD220470	Further information added on the eligibility criteria ...

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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
Corporate Intangibles Research and Development Manual	New: CIRD275300	Two new worked examples added to the guidance on the Patent Box streaming rules.
	New: CIRD276150	Guidance added in relation to the Patent Box calculation for companies in a cost sharing arrangement (CSA).
	Updated: CIRD200110 and CIRD200120	Guidance added in relation to the Patent Box calculation for companies in a cost sharing arrangement (CSA).
	Updated: CIRD200110 and CIRD200120	Additional sections added on the history and aims of the Patent Box regime.
	Updated: CIRD220470	Further information added on the eligibility criteria ...