Direct taxes
| Manual | Page | Comments |
|---|---|---|
| Corporate Intangibles Research And Development Manual | Updated: CIRD220130 CIRD220450 | Amended to confirm that income arising from Audio Visual Expenditure Credits or Video Games Expenditure Credits is excluded from the Patent Box regime. |
| Updated: CIRD274300 and CIRD274400 | Confirmation that the Patent Box regime has not adopted the R&D regime’s 1 April 2024 changes to the Overseas Expenditure Provisions and Contracted Out Expenditure rules and the pre April 2024 rules continue to apply for Patent Box purposes. | |
| COTAX Manual | Updated: COM129000 | Updated internal guidance to clarify the HMRC processes for handling corporation tax related repayments and reallocations. |
| Employee Tax Advantaged Share Scheme User Manual | Updated: ETASSUM50100 ETASSUM56010 ETASSUM56020 ... |
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