HMRC internal manual

Corporate Intangibles Research and Development Manual

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

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