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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 and Development Manual: recent changes

Below are details of the amendments that were published on 18 November 2014 (see the update index for all updates).

Page Details of update
   
CIRD80150 Amendment to page
CIRD80260 New page added-R&D Rate tables
CIRD80350 R&D name of the R&D Unit
CIRD82400 R&D tax relief: categories of qualifying expenditure: consumable items - meaning of consumed or transformed
CIRD89700 New section added-R&D Expenditure Credit (RDEC) Scheme
CIRD90050 Amended rate from 1 April 2012
CIRD200130 Patent Box: overview of the patent box regime: where to obtain further information
CIRD201020 Patent Box: reduced CT rate for profits from patents: patent box election
CIRD210100 Patent Box: qualifying companies: meaning of ‘qualifying company’
CIRD220200 Patent Box: relevant IP profits: relevant IP income: head 2: licence fees and royalties
CIRD220410 Patent Box: relevant IP profits: calculating profits or losses of a trade: shortfall in R&D expenditure
CIRD220440 Patent Box: relevant IP profits: routine return figure: routine deductions
CIRD230170 Patent Box: streaming: example 3