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HMRC internal manual

Corporate Intangibles Research and Development Manual

Core computational rules: accounting: introduction


In general, the computational provisions:

  • are based on accounts which conform with GAAP - see CIRD30000 onwards
  • identify those accounting entries from such accounts which form the basis for the figures which are taken into account for corporation tax - see CIRD12210
  • set out how the figures to be brought into the corporation tax computation are derived from the accounting entries - see CIRD12510 
  • reproduce or specifically attract some but not all of the more general computational rules relating to income for corporation tax (such as those disallowing or deferring relief for expenditure) - see CIRD12580 
  • override other corporation tax rules relating to the same matters in the absence of specific provision to the contrary - see CIRD10110 
  • bring the resulting amounts into account as income, not as CG matters - see CIRD13510