HMRC manual guidance: 29 August 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 Intangibles Research and Development Manual	Archived: CIRD200160	The guidance explaining the changes made to the patent box regime from 1 July 2016 has been archived as obsolete.
Cryptoassets Manual	Updated: CRYPTO10300	Content on consensus - proof of work and proof of stake updated with updated content on proof of stake including links to further guidance.
International Manual	Added: INTM450000 to IHTM450106	New guidance on Transfer pricing records added in relation to the Transfer Pricing Records Regulations 2023 SI 2023/818 applicable to large multinational enterprises for accounting periods or tax ...

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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 Intangibles Research and Development Manual	Archived: CIRD200160	The guidance explaining the changes made to the patent box regime from 1 July 2016 has been archived as obsolete.
Cryptoassets Manual	Updated: CRYPTO10300	Content on consensus - proof of work and proof of stake updated with updated content on proof of stake including links to further guidance.
International Manual	Added: INTM450000 to IHTM450106	New guidance on Transfer pricing records added in relation to the Transfer Pricing Records Regulations 2023 SI 2023/818 applicable to large multinational enterprises for accounting periods or tax ...