Skip to main content

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

View cookies

You can change your cookie settings at any time.

GOV.UK

Navigation menu

  • Topics

    Find information and services

    • Benefits
    • Births, death, marriages and care
    • Business and self-employed
    • Childcare and parenting
    • Citizenship and living in the UK
    • Crime, justice and the law
    • Disabled people
    • Driving and transport
    • Education and learning
    • Employing people
    • Environment and countryside
    • Housing and local services
    • Money and tax
    • Passports, travel and living abroad
    • Visas and immigration
    • Working, jobs and pensions
  • Government activity

    Search for a department and find out what the government is doing

    • Departments

      Departments, agencies and public bodies

    • News

      News stories, speeches, letters and notices

    • Guidance and regulation

      Detailed guidance, regulations and rules

    • Research and statistics

      Reports, analysis and official statistics

    • Policy papers and consultations

      Consultations and strategy

    • Transparency

      Data, Freedom of Information releases and corporate reports


    • How government works
    • Get involved

Search

Search GOV.UK

Popular on GOV.UK

  • Moving to the UK from Ukraine
  • Coronavirus (COVID-19)
  • Find a job
  • Personal tax account: sign in
  • Universal Credit account: sign in

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

  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
4 April 2022, see all updates
  1. Contents

CIRD80000 - R&D tax relief: introduction: contents

  1. CIRD80150
    Overview
  2. CIRD80200
    Background
  3. CIRD80250
    Comparison of the basic features of the two schemes
  4. CIRD80260
    R&D Rate tables
  5. CIRD80300
    Help points and further guidance
  6. CIRD80350
    R&D Units location and telephone numbers
  7. CIRD80360
    R&D Specialist Units
  8. CIRD80500
    Examining a claim
  9. CIRD81000
    Conditions to be satisfied
  10. CIRD82000
    Categories of qualifying expenditure
  11. CIRD85000
    Large company scheme
  12. CIRD89700
    R&D Expenditure Credit (RDEC) Scheme
  13. CIRD90000
    SME scheme
  14. CIRD91000
    SME definition
  15. CIRD97000
    Avoidance
  16. CIRD98000
    Legislative structure and time line
  17. CIRD99000
    Accountancy
  18. CIRD99500
    Simple guide for small companies
  19. CIRD100000
    R&D tax relief: SME Flowchart Guide to R&D tax credits
  • Previous page
  • Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Topics

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the Open Government Licence v3.0, except where otherwise stated
© Crown copyright