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HMRC internal manual

Corporate Intangibles Research and Development Manual

Core computational rules: accounting: subject to any adjustments required

Adjustments required

The amounts that are to be brought into account for corporation tax under the core computational rules in CTA09/PART8 Chapters 2 - 5 are normally said to be ‘subject to any adjustments required’ by one of the following:

  • any provision of CTA09/PART8 - see for example CIRD12580 (adjustments to sums written off in a company’s accounts as they are incurred) or CIRD43000+ (disincorporation relief)
  • under the transfer pricing rules in TIOPA/PART4 (provisions not at arm’s length) - see CIRD47060

An adjustment may be necessary on the change of accounting basis under CTA09/PART8/CHAPTER15 (S871-879) see CIRD12300.