CIRD80300 - R&D tax relief: introduction: help points and further guidance
Help points
In the LBS, responsibility for dealing with an R&D claim rests with the office responsible for dealing with the CT affairs of the company. Outside the LBS, the first point of contact for any issues to do with the R&D claim should be RD.IncentivesReliefs@hmrc.gov.uk. Further contact details may be found in CIRD30350. Where HMRC officers have technical issues on which they need advice that are not covered sufficiently in the guidance they should refer to Business, Asset & International, CS&TD.
Location of specific guidance
After the introductory section this manual moves on to consider how to examine a claim (CIRD80500).
The manual then deals with the conditions to be satisfied (CIRD81000) and the categories of qualifying expenditure (CIRD82000), features that are common to both the SME scheme and the large company scheme. The definition of R&D for the purposes of the relief is dealt with within the section on conditions to be satisfied (CIRD81300).
The features specific to the large company scheme are dealt with at CIRD85000; those specific to the SME scheme are dealt with at CIRD90000. The definition of an SME is dealt with at CIRD91100 onwards.
There then follows guidance on detecting avoidance (CIRD97000), a legislative analysis (CIRD98000) including a timeline of the R&D tax credit legislation and changes, and a review of the impact of accountancy on the relief (CIRD99000).
Interaction with the intangible asset regime
This is explained in the intangible asset section of this manual at CIRD25160.
R&D Capital Expenditure
Relief in respect of capital expenditure on R&D is dealt with at CA60000 onwards. Such expenditure is not eligible for the R&D tax reliefs described in this manual.