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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 5 March 2012 (see the update index for all updates)

Page Details of update
CIRD45105 Removed “(single)” from second bullet; section 6 Interpretation Act 1978 makes it clear that “person” in section 835 (3) need not be singular
CIRD81350 Rewritten to explain BIS guidelines defining R&D for tax purposes
CIRD90000 Explanation of the operation of the SME R&D tax relief scheme updated.