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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

R&D Expenditure Credit (RDEC) Scheme: contents

  1. CIRD89705
    R&D Tax reliefs: R&D expenditure credit (RDEC) Scheme: overview
  2. CIRD89710
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: calculation of credit
  3. CIRD89720
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: groups
  4. CIRD89730
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: refunds of contributions to independent research and subcontract payments
  5. CIRD89740
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: claims by SME
  6. CIRD89750
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: R&D contracted to a SME
  7. CIRD89760
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: subsidised qualifying expenditure
  8. CIRD89770
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: qualifying R&D expenditure
  9. CIRD89780
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: payment of credit
  10. CIRD89790
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: restriction of total expenditure on R&D workers' PAYE and NIC
  11. CIRD89800
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: total amount of company's PAYE and NIC liabilities
  12. CIRD89810
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: surrender of credit to another group company
  13. CIRD89820
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: payment restrictions; going concern requirement
  14. CIRD89830
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: insurance companies treated as large companies and I-E basis
  15. CIRD89840
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: artificially inflated claims for credit
  16. CIRD89850
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: company as a member of a partnership
  17. CIRD89860
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: interaction with other reliefs
  18. CIRD89870
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: effect on quarterly instalment payments (QIPs)
  19. CIRD89880
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: capitalised revenue expenditure
  20. CIRD89890
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: frequently asked questions
  21. CIRD89900
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: notes to expenditure and examples
  22. CIRD89910
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: notes to R&D expenditure credit (RDEC) for examples 1-4
  23. CIRD89920
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: example 1 profit-making company in receipt of RDEC
  24. CIRD89930
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: example 2: loss making company in receipt of RDEC)
  25. CIRD89940
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: example 3: profit-making company but RDEC exceeds liability
  26. CIRD89950
    R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: example 4: loss making year 1 profit making year 2