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HMRC internal manual

Corporate Intangibles Research and Development Manual

Intangible assets regime: contents

  1. CIRD10100
    Intangible assets: introduction
  2. CIRD11000
    Intangible assets within CTA09/Part 8: asset conditions
  3. CIRD11500
    Intangible assets within CTA09/PART8: FA02 rule: general conditions
  4. CIRD11700
    Intangible assets within CTA09/PART8: time test: exceptions
  5. CIRD12000
    Core computational rules: accounting
  6. CIRD12500
    Core computational rules: deductible debits: general matters and adjustments for tax purposes
  7. CIRD12700
    Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset
  8. CIRD13000
    Core computational rules: taxable credits
  9. CIRD13200
    Core computational rules: realisation of assets
  10. CIRD13500
    Core computational rules: CT computation
  11. CIRD20000
    Reinvestment relief: general matters and conditions to be satisfied
  12. CIRD20200
    Reinvestment relief: computation
  13. CIRD20400
    Reinvestment relief: groups of companies
  14. CIRD25000
    Intangible assets excluded from CTA09/PART8
  15. CIRD25100
    Intangible assets excluded from CTA09/PART8 as special tax rules apply
  16. CIRD27000
    Finance leasing of intangible assets
  17. CIRD30000
    Intangible assets: GAAP
  18. CIRD30500
    Intangible assets: notes on accounting practice
  19. CIRD40000
    Intangible assets: groups
  20. CIRD40200
    Intangible assets: groups: tax-neutral transfers
  21. CIRD40500
    Intangible assets: groups: degrouping
  22. CIRD42000
    Intangible assets: company reorganisations
  23. CIRD43000
    Intangible assets: disincorporation relief: post-FA 2002 goodwill
  24. CIRD44000
    FA15 and F2A15 rules for goodwill and relevant assets
  25. CIRD45000
    Intangible assets: related party rules
  26. CIRD47000
    Intangible assets: international issues
  27. CIRD48000
    Intangible assets: avoidance
  28. CIRD49000
    Intangible assets: just and reasonable apportionment