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HMRC internal manual

Corporate Intangibles Research and Development Manual

Intangible assets: GAAP: summary of guidance

The section of the manual on GAAP and accountancy:

  • explains how the rules in CTA09/PART8 are founded on GAAP (CIRD30055 onwards),
  • gives guidance on handling cases where the accounts drawn up may not conform with that practice (CIRD30070 onwards), and
  • provides some background information about the main elements of accounting practice relevant to the tax rules (CIRD30500 onwards).

HMRC compliance accountants should be consulted freely on accountancy issues as they arise.