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Contents

Official guidance
Capital Allowances Manual

CA60000 · Research and development allowance (RDA)

  • CA60100 · RDA: Outline
  • CA60200 · RDA: Meaning of research and development
  • CA60300 · RDA: Expenditure on research and development
  • CA60400 · RDA: Qualifying expenditure
  • CA60500 · RDA: Allowances and charges
  • CA60600 · RDA: Disposal events and disposal values
  • CA60700 · RDA: Demolition costs
  • CA60750 · RDA: Additional VAT
  • CA60800 · RDA: How allowances and charges are made
  1. Research and development allowance (RDA): Contents
  2. RDA: How allowances and charges are made

CA60800 | RDA: How allowances and charges are made

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S450

Treat RDA as a trade expense and treat a balancing charge as a trade receipt.

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