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HMRC internal manual

Corporate Intangibles Research and Development Manual

R&D tax relief: legislative structure and time line: overview


This section of the manual identifies the relevant legislation making up the particular schemes and gives a brief indication of how it fits together. This is simply to identify the sources of legislation for those needing to refer to it.

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Underpinning legislation

Deductibility of revenue expenditure on R&D is provided for by CTA09/S87. R&D is defined in CTA10/S1138, as modified by the BIS (formerly DTI) guidelines introduced in accordance with SI2000/2081. These guidelines were themselves replaced by BIS (formerly DTI) guidelines published on 5 March 2004, and brought into effect by SI2004/712.

For guidance on the particular rules created by this legislation please refer to the relevant parts of this manual.