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HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
, see all updates

Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 21 January 2011 (see the update index for all updates)

Section Details of update
CIRD90700 Advice expanded on issuing assessment to recover tax credits paid under the SME scheme