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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 19 September 2013 (see the update index for all updates)

Page Details of update  
CIRD80350 R&D address & telephone numbers amended  
CIRD80360 R&D Units postcodes amended  
CIRD85100 LBS Practice note amended  
CIRD80525 Practice note for R&D Specialist Units amended.