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

HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
, see all updates

R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: capitalised revenue expenditure

The credit does not affect the way in which capitalised revenue expenditure is treated and the guidance at CIRD81450 still applies.