HMRC manual guidance: 29 August 2023

Direct taxes

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Archived: CIRD200160	The guidance explaining the changes made to the patent box regime from 1 July 2016 has been archived as obsolete.
Cryptoassets Manual	Updated: CRYPTO10300	Content on consensus - proof of work and proof of stake updated with updated content on proof of stake including links to further guidance.
International Manual	Added: INTM450000 to IHTM450106	New guidance on Transfer pricing records added in relation to the Transfer Pricing Records Regulations 2023 SI 2023/818 applicable to large multinational enterprises for accounting periods or tax years beginning on or after 1 April 2023.
	Updated: INTM422010 to INTM422140	Updated content on...

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Direct taxes

Manual	Page	Comments
Corporate Intangibles Research and Development Manual	Archived: CIRD200160	The guidance explaining the changes made to the patent box regime from 1 July 2016 has been archived as obsolete.
Cryptoassets Manual	Updated: CRYPTO10300	Content on consensus - proof of work and proof of stake updated with updated content on proof of stake including links to further guidance.
International Manual	Added: INTM450000 to IHTM450106	New guidance on Transfer pricing records added in relation to the Transfer Pricing Records Regulations 2023 SI 2023/818 applicable to large multinational enterprises for accounting periods or tax years beginning on or after 1 April 2023.
	Updated: INTM422010 to INTM422140	Updated content on...