HMRC manual changes: 13 January 2023

Manual	Page	Comments
Construction Industry Scheme Reform Manual	Updated: CISR15150	Update to the guidance on the Construction Industry Scheme providing more detail on the conditions for an entity to be eligible for the ‘small payment exemption’.
Corporate Intangibles Research and Development Manual	Updated: CIRD274500	New guidance and examples added on the types of payments that will fall to be included under amount ‘A’ in the R&D fraction.
	Added: CIRD274600	A new chapter considers how to determine the value of amount ’A’ in the context of transfers between group members or related parties.
Employment Income Manual	Updated: EIM00805	A new section has been added to the guidance on ‘negative earnings’ in the context of clawing back bonus ...

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Manual	Page	Comments
Construction Industry Scheme Reform Manual	Updated: CISR15150	Update to the guidance on the Construction Industry Scheme providing more detail on the conditions for an entity to be eligible for the ‘small payment exemption’.
Corporate Intangibles Research and Development Manual	Updated: CIRD274500	New guidance and examples added on the types of payments that will fall to be included under amount ‘A’ in the R&D fraction.
	Added: CIRD274600	A new chapter considers how to determine the value of amount ’A’ in the context of transfers between group members or related parties.
Employment Income Manual	Updated: EIM00805	A new section has been added to the guidance on ‘negative earnings’ in the context of clawing back bonus ...