HMRC manual changes: 6 January 2023

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Added: CIRD274600	New page added on the value of ‘A’ in the R&D fraction (patent box) where there are transfers between group members or related parties. Considers interaction between CTA 2010 Pt 8A and CTA 2009 Pt 8.
	Updated: CIRD274500	Patent box content dealing with acquisition of relevant qualifying IP rights (‘A’) under CTA 2010 s 357BLE expanded including by way of 3 new examples.
Company Taxation Manual	Added: CTM03900–CTM03958	22 new pages added on the small profits rate of corporation tax from 1 April.
Inheritance Tax Manual ...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Added: CIRD274600	New page added on the value of ‘A’ in the R&D fraction (patent box) where there are transfers between group members or related parties. Considers interaction between CTA 2010 Pt 8A and CTA 2009 Pt 8.
	Updated: CIRD274500	Patent box content dealing with acquisition of relevant qualifying IP rights (‘A’) under CTA 2010 s 357BLE expanded including by way of 3 new examples.
Company Taxation Manual	Added: CTM03900–CTM03958	22 new pages added on the small profits rate of corporation tax from 1 April.
Inheritance Tax Manual ...