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HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
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R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: notes to expenditure and examples

CIRD89910 Note to R&D Expenditure credit (RDEC) examples 1-4
CIRD89920 Example 1: Profit-making Company in receipt of RDEC
CIRD89930 Example 2: Loss-making Company in receipt of RDEC
CIRD89940 Example 3: Profit-making Company but RDEC exceeds liability
CIRD89950 Example 4: Loss making year 1 Profit making year 2