Weekly roundup of HMRC manual changes: 22 May 2023

Published on: 22 May 2023

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Specialist Tax Regulatory Materials

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22 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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Associated companies ― from 1 April 2023

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Value Added Tax

Exporting goods ― proof of export

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Research and development (R&D) relief ― overview

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