HMRC manual changes: 12 April 2024

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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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 ...