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HMRC internal manual

Corporate Intangibles Research and Development Manual

Introduction to manual: abbreviations used

The following abbreviations are used in the CIRD manual:

CAA Capital Allowances Act  
CG/CGT Capital Gains/Capital Gains Tax  
CT Corporation Tax  
CTA Corporation Tax Act  
DTI Department of Trade and Industry  
EC European Commission  
EU European Union  
FA Finance Act  
FRS Financial Reporting Standards  
GAAP Generally accepted accounting practice  
HMRC HM Revenue & Customs  
IAS International Accounting Standards  
ICTA Income & Corporation Taxes Act  
IRU Indefeasible rights to use telecommunications cable systems  
ITEPA Income tax (Earnings and Pensions) Act  
ITTOIA Income tax (Trading and Other Income) Act  
LBS Large Business Service  
R&D Research and development  
SME Small or medium size enterprise  
SSAP Statement of Standard Accounting Practice  
TIOPA Taxation (International and Other Provisions) Act  
UK United Kingdom  
VAT Value added tax  
VRR Vaccine research relief