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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
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R&D tax relief: SME definition: contents

  1. CIRD91100
    R&D tax relief: SME definition: introduction
  2. CIRD91200
    R&D tax relief: SME definition: enterprises
  3. CIRD91300
    R&D tax relief: SME definition: 1996 EC SME Recommendation tests
  4. CIRD91400
    R&D tax relief: SME definition: 2003 EC SME Recommendation tests
  5. CIRD91500
    R&D tax relief: SME definition: aggregation for 2003 EC SME Recommendation test
  6. CIRD91600
    R&D tax relief: SME definition: linked enterprises for 2003 EC SME Recommendation test
  7. CIRD91700
    R&D tax relief: SME definition: partner enterprises for 2003 EC SME Recommendation test
  8. CIRD91800
    R&D tax relief: SME definition: staff headcount, turnover and balance sheet total
  9. CIRD91900
    R&D tax relief: SME definitions: increases in thresholds
  10. CIRD92000
    R&D tax relief: SME definition: change of status to and from SME
  11. CIRD92100
    R&D tax relief: SME definition: venture capital company
  12. CIRD92200
    R&D tax relief: SME definition: institutional investor and public investment corporation
  13. CIRD92300
    R&D tax relief: SME definition: capital for the purposes of EC SME Recommendations
  14. CIRD92400
    R&D tax relief: SME definition: voting rights for the purposes of EC SME Recommendations
  15. CIRD92500
    R&D tax relief: SME definition: control for the purposes of EC SME Recommendations
  16. CIRD92550
    R&D tax relief: SME definition: control by venture capital companies
  17. CIRD92700
    R&D tax relief: SME definition: text of 1996 EC SME Recommendation 1996/280/EC
  18. CIRD92800
    R&D tax relief: SME definition: text of 2003 EC SME Recommendation 2003/361/EC
  19. CIRD92850
    R&D tax relief: SME definition: SME status flowchart for 2003/361/EC