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HMRC internal manual

Corporate Intangibles Research and Development Manual

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

Below are details of the amendments that were published on 6 February 2014 (see the update index for all updates)

Page Details of update  
CIRD90700 Guidance predates the changes in 2010 brought about by the Aurora project, which moved the Sch D and CT assessed charges and accounting processes into SAFE. These have now been amended.