HMRC manual changes: 2 September 2022

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	Updated: CIRD82250	Updated to explain that the list of prescribed bodies to which contributions to independent research from large companies can qualify for R&D expenditure credit (RDEC) is split between two statutory instruments: The Research and Development (Qualifying Bodies) (Tax) Order 2018 SI 2018/217 and The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 SI 2022/690.
International Manual	Updated: INTM518060	Update to the guidance on lending against asset values of offshore property companies in the context of thin capitalisation to explain that non-resident companies have been subject to corporation 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.

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Updated: CIRD82250	Updated to explain that the list of prescribed bodies to which contributions to independent research from large companies can qualify for R&D expenditure credit (RDEC) is split between two statutory instruments: The Research and Development (Qualifying Bodies) (Tax) Order 2018 SI 2018/217 and The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 SI 2022/690.
International Manual	Updated: INTM518060	Update to the guidance on lending against asset values of offshore property companies in the context of thin capitalisation to explain that non-resident companies have been subject to corporation tax...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

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