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HMRC manual changes: 2 September 2022

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: CIRD82250 Updated to explain that the list of prescribed bodies to which contributions to independent research from large companies can qualify for R&D expenditure credit (RDEC) is split between two statutory instruments: The Research and Development (Qualifying Bodies) (Tax) Order 2018 SI 2018/217 and The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 SI 2022/690.
 
International Manual Updated: INTM518060 Update to the guidance on lending against asset values of offshore property companies in the context of thin capitalisation to explain that non-resident companies have been...

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