HMRC manual changes: 12 April 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
Corporate Intangibles Research And Development Manual	Updated: CIRD220130 CIRD220450	Amended to confirm that income arising from Audio Visual Expenditure Credits or Video Games Expenditure Credits is excluded from the Patent Box regime.
	Updated: CIRD274300 and CIRD274400	Confirmation that the Patent Box regime has not adopted the R&D regime’s 1 April 2024 changes to the Overseas Expenditure Provisions and Contracted Out Expenditure rules and the pre April 2024 rules continue to apply for Patent Box purposes.
COTAX Manual	Updated: COM129000	Updated internal guidance to clarify the HMRC processes for handling corporation tax related...

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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	Updated: CIRD220130 CIRD220450	Amended to confirm that income arising from Audio Visual Expenditure Credits or Video Games Expenditure Credits is excluded from the Patent Box regime.
	Updated: CIRD274300 and CIRD274400	Confirmation that the Patent Box regime has not adopted the R&D regime’s 1 April 2024 changes to the Overseas Expenditure Provisions and Contracted Out Expenditure rules and the pre April 2024 rules continue to apply for Patent Box purposes.
COTAX Manual	Updated: COM129000	Updated internal guidance to clarify the HMRC processes for handling corporation tax related...