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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
Updated
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Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 1 March 2011 (see the update index for all updates)

Section Details of update
   
CIRD00500-520 Updated point of contact details
CIRD10000-13560 Updated statutory references and terminology following rewrite of Schedule 29 FA 2002 as Part 8 CTA 2009 under Tax Law Rewrite project.
CIRD45000-45250 Updated statutory references and terminology following rewrite of Schedule 29 FA 2002 as Part 8 CTA 2009 under Tax Law Rewrite project.
CIRD11500-11690 ‘FA02 rule’ and ‘pre-FA 2002 asset’ (CTA09 statutory labels) replace the pre-Tax Law Rewrite terms ‘time test’ and ‘existing asset’. Guidance on application of the FA02 rule (previously ‘time test’) now updated to highlight more explicitly which intangible assets are within the regime.
CIRD11530 Flowcharts updated accordingly.
CIRD12580-12640 Updated guidance on disallowed debits in respect of certain hire cars and employer-financed retirement benefit schemes.
CIRD45250-45270 Amended guidance and new pages added containing advice relating to partnership incorporations