HMRC manual changes: 19 May 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 Finance Manual	Updated: CFM38450	Update to the guidance on the interaction of the transfer pricing and loan relationship rules to clarify how a potential tax advantage is calculated.
Corporate Intangibles Research And Development Manual	Updated: CIRD80525	Update to the guidance on handling R&D tax relief claims to reflect revised payment deadlines for SME payable tax credits as a result of the introduction of the enhanced checking of claims.
National Insurance Manual	Updated: NIM14110	Addition of apprenticeship bursaries paid to persons leaving local authority care added to the table of benefits exempt from ...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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 Finance Manual	Updated: CFM38450	Update to the guidance on the interaction of the transfer pricing and loan relationship rules to clarify how a potential tax advantage is calculated.
Corporate Intangibles Research And Development Manual	Updated: CIRD80525	Update to the guidance on handling R&D tax relief claims to reflect revised payment deadlines for SME payable tax credits as a result of the introduction of the enhanced checking of claims.
National Insurance Manual	Updated: NIM14110	Addition of apprenticeship bursaries paid to persons leaving local authority care added to the table of benefits exempt from ...