HMRC manual changes: 28 April 2023

Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM56050	Updated guidance on ‘derivative contracts no on arm’s length terms’ in light of CTA09/S693.
Corporate Intangibles Research And Development Manual	Updated: CIRD90500	Updated guidance on surrenderable loss in relation to expenditure incurred on or after 1 April 2023.
	Updated: CIRD89710	Updated guidance on the calculation RDEC for accounting periods spanning 1 April 2023.
Cotax Manual	Updated: COM95001	Quarterly instalment payment guidance updated to refer to exempt distributions of a qualifying kind rather than FII and to include references to the provisions that determine whether companies are associated.

Indirect tax

Stamp Duty Land Tax Manual

Updated: SDLTM00377

Clarification that for the purposes of determining the scope of chargeable...

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Direct taxes

Manual	Page	Comments
Corporate Finance Manual	Updated: CFM56050	Updated guidance on ‘derivative contracts no on arm’s length terms’ in light of CTA09/S693.
Corporate Intangibles Research And Development Manual	Updated: CIRD90500	Updated guidance on surrenderable loss in relation to expenditure incurred on or after 1 April 2023.
	Updated: CIRD89710	Updated guidance on the calculation RDEC for accounting periods spanning 1 April 2023.
Cotax Manual	Updated: COM95001	Quarterly instalment payment guidance updated to refer to exempt distributions of a qualifying kind rather than FII and to include references to the provisions that determine whether companies are associated.