HMRC manual changes: 28 January 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Deleted: CG66636 CG66910–CG66914 CG66916–CG66925 CG66940–CG66995 CG67040–CG67090	A number of previously archived pages covering CGT and gifts (with references to content now being found at CG66450C) have been deleted.
Corporate Intangibles Research And Development Manual	Added: CIRD270300	New page added setting out examples of when qualifying IP rights are in the old or new patent box regime.
Inheritance Tax Manual	Updated: IHTM13025	Reference in context of Change of domicile to booklet HMRC6 (Residence domicile and the remittance basis) removed as it is no longer updated.
	Updated: IHTM01001	Updated introduction to Manual as...

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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
Capital Gains Manual	Deleted: CG66636 CG66910–CG66914 CG66916–CG66925 CG66940–CG66995 CG67040–CG67090	A number of previously archived pages covering CGT and gifts (with references to content now being found at CG66450C) have been deleted.
Corporate Intangibles Research And Development Manual	Added: CIRD270300	New page added setting out examples of when qualifying IP rights are in the old or new patent box regime.
Inheritance Tax Manual	Updated: IHTM13025	Reference in context of Change of domicile to booklet HMRC6 (Residence domicile and the remittance basis) removed as it is no longer updated.
	Updated: IHTM01001	Updated introduction to Manual as...