Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

Core computational rules: deductible debits: general matters and adjustments for tax purposes: contents

  1. CIRD12510
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: introduction
  2. CIRD12530
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: expenditure charged to the profit and loss account as it accrues
  3. CIRD12550
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: abortive expenditure on realisation
  4. CIRD12560
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: accounting losses in respect of the reversal of previous accounting gains
  5. CIRD12580
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: mostly relevant where expenditure written off as incurred
  6. CIRD12600
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: entertaining and gifts
  7. CIRD12610
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: criminal payments
  8. CIRD12620
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: cars - restriction of hiring costs
  9. CIRD12630
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: employer-financed retirement benefit schemes
  10. CIRD12640
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of pension contributions delayed
  11. CIRD12650
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of remuneration delayed
  12. CIRD12660
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of royalties to related party delayed
  13. CIRD12670
    Core computational rules: deductible debits: general matters and adjustments for tax purposes: debt impairment losses and bad debts