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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
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Corporate Intangibles, Research & Development: recent changes

Below are details of the amendments that were published on 05 March 2013 (see the update index for all updates)

Page Details of update
   
CIRD200110 Minor clarification.
CIRD200130 Minor clarification.
CIRD201020 Changed main rate of tax to 21% in the example.
CIRD210120 Minor clarification.
CIRD210150 Guidance added on legal versus economic ownership.
CIRD210190 Further guidance on how commissioning or outsourcing may impact on the development condition.
CIRD220110 Typo corrected.
CIRD220190 Further example of a system added.
CIRD220300 Guidance added on medical use claims.
CIRD220305 Guidance added on non-medical use claims.
CIRD220310+ Guidance added on patented software.
CIRD220460 Addition of ‘marketing costs’ and ‘credit check charges’ to the list of company expenses.
CIRD220490 Additional guidance on the marketing assets return figure.
CIRD220510 Additional guidance on the assumptions for the notional marketing royalty.
CIRD220530 Additional guidance on the actual marketing royalty.
CIRD230110 Typo corrected.
CIRD250130 Additional guidance on what is not a tax advantaged scheme.
CIRD260160 Changed main rate of tax to 21% in the example.