beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Corporate Intangibles Research and Development Manual

Corporate Intangibles and Research & Development Manual: recent changes

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

| Page | Details of update | || | CIRD80150
CIRD81600 | Reflect changes in relief rates and conditions for Research and Development Tax Relief | | CIRD81670 | Clarification of HMRC’s approach to advising on state aids | | CIRD91700 | Amendment to the EU definition of “partner enterprises”, as used for defining small and medium enterprises for Research and Development Tax Relief purposes | | CIRD98560
CIRD98590 | Research and Development Tax Relief Time Line amended to show recent changes |