HMRC manual changes: 28 April 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: CFM56050	Updated guidance on ‘derivative contracts no on arm’s length terms’ in light of CTA09/S693.
Corporate Intangibles Research And Development Manual	Updated: CIRD90500	Updated guidance on surrenderable loss in relation to expenditure incurred on or after 1 April 2023.
	Updated: CIRD89710	Updated guidance on the calculation RDEC for accounting periods spanning 1 April 2023.
Cotax Manual	Updated: COM95001	Quarterly instalment payment guidance updated to refer to exempt distributions of a qualifying kind rather than FII and to include references to the provisions that determine whether companies are associated.

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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 Finance Manual	Updated: CFM56050	Updated guidance on ‘derivative contracts no on arm’s length terms’ in light of CTA09/S693.
Corporate Intangibles Research And Development Manual	Updated: CIRD90500	Updated guidance on surrenderable loss in relation to expenditure incurred on or after 1 April 2023.
	Updated: CIRD89710	Updated guidance on the calculation RDEC for accounting periods spanning 1 April 2023.
Cotax Manual	Updated: COM95001	Quarterly instalment payment guidance updated to refer to exempt distributions of a qualifying kind rather than FII and to include references to the provisions that determine whether companies are associated.