HMRC manual changes: 28 July 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
Apprenticeship Levy	Update: ALM07000	Note from HMRC clarifying their legislative position on what should be included in the pay-bill particularly when earnings fall below the Secondary Threshold (ST). Earnings below the Lower Earnings Limit and the ST are included in the pay bill even when the total earnings for the employee in that pay period do not exceed the ST.
Corporate Intangibles Research And Development Manual	Update: CIRD80260	New rates have been add to the R&D Tax reliefs Rate Tables. From 1 April 2023 for R&D SME Scheme enhanced deduction decreases to 186% and...

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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
Apprenticeship Levy	Update: ALM07000	Note from HMRC clarifying their legislative position on what should be included in the pay-bill particularly when earnings fall below the Secondary Threshold (ST). Earnings below the Lower Earnings Limit and the ST are included in the pay bill even when the total earnings for the employee in that pay period do not exceed the ST.
Corporate Intangibles Research And Development Manual	Update: CIRD80260	New rates have been add to the R&D Tax reliefs Rate Tables. From 1 April 2023 for R&D SME Scheme enhanced deduction decreases to 186% and...