HMRC manual changes: 19 May 2023

Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM38450	Update to the guidance on the interaction of the transfer pricing and loan relationship rules to clarify how a potential tax advantage is calculated.
Corporate Intangibles Research And Development Manual	Updated: CIRD80525	Update to the guidance on handling R&D tax relief claims to reflect revised payment deadlines for SME payable tax credits as a result of the introduction of the enhanced checking of claims.
National Insurance Manual	Updated: NIM14110	Addition of apprenticeship bursaries paid to persons leaving local authority care added to the table of benefits exempt from income tax and Class 1A NICs.
	Updated: NIM11533	Clarification of the process to be followed from 6 April 2021 to...

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Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM38450	Update to the guidance on the interaction of the transfer pricing and loan relationship rules to clarify how a potential tax advantage is calculated.
Corporate Intangibles Research And Development Manual	Updated: CIRD80525	Update to the guidance on handling R&D tax relief claims to reflect revised payment deadlines for SME payable tax credits as a result of the introduction of the enhanced checking of claims.
National Insurance Manual	Updated: NIM14110	Addition of apprenticeship bursaries paid to persons leaving local authority care added to the table of benefits exempt from income tax and Class 1A NICs.
	Updated: NIM11533	Clarification of the process to be followed from 6 April 2021 to...