HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
27 January 2023, see all updates
  1. Contents

Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.

  1. CIRD00500
    Introduction to manual
  2. CIRD10000
    Intangible assets regime
  3. CIRD60000
    Remediation of contaminated land
  4. CIRD70000
    Telecommunications licences and rights
  5. CIRD75000
    Vaccine research relief: Contents
  6. CIRD80000
    R&D tax relief
  7. CIRD200000
    Patent Box
  8. CIRDUPDATE001
    update index