HMRC manual changes: 6 January 2023

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Added: CIRD274600	New page added on the value of ‘A’ in the R&D fraction (patent box) where there are transfers between group members or related parties. Considers interaction between CTA 2010 Pt 8A and CTA 2009 Pt 8.
	Updated: CIRD274500	Patent box content dealing with acquisition of relevant qualifying IP rights (‘A’) under CTA 2010 s 357BLE expanded including by way of 3 new examples.
Company Taxation Manual	Added: CTM03900–CTM03958	22 new pages added on the small profits rate of corporation tax from 1 April.
Inheritance Tax Manual	Updated: IHTM27185–IHTM27188 IHTM27190 IHTM27200 IHTM27202 IHTM27212 IHTM27220 and IHTM27275	Updated content on IHT and foreign property as follows: Content...

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Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Added: CIRD274600	New page added on the value of ‘A’ in the R&D fraction (patent box) where there are transfers between group members or related parties. Considers interaction between CTA 2010 Pt 8A and CTA 2009 Pt 8.
	Updated: CIRD274500	Patent box content dealing with acquisition of relevant qualifying IP rights (‘A’) under CTA 2010 s 357BLE expanded including by way of 3 new examples.
Company Taxation Manual	Added: CTM03900–CTM03958	22 new pages added on the small profits rate of corporation tax from 1 April.
Inheritance Tax Manual	Updated: IHTM27185–IHTM27188 IHTM27190 IHTM27200 IHTM27202 IHTM27212 IHTM27220 and IHTM27275	Updated content on IHT and foreign property as follows: Content...