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HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. 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
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