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Contents

Official guidance

Corporate Intangibles Research and Development Manual

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CIRD00500 · Introduction to manual
CIRD10000 · Intangible assets regime
CIRD60000 · Land Remediation Relief
CIRD70000 · Telecommunications licences and rights
CIRD75000 · VRR
CIRD80000 · R&D tax relief: introduction
CIRD200000 · Patent Box
CID44075 · Intangible assets: Restrictions for goodwill and relevant assets: Pre-FA 2019 relevant assets
CIRD230000 · Patent Box: streaming
CIRD30515 · Intangible assets: notes on accounting practice: FRS11/IAS36
CIRD30520 · Intangible assets: notes on accounting practice: FRS7/IFRS3
CIRD30525 · Intangible assets: notes on accounting practice: FRS for Smaller Entities
CIRD30555 · Intangible assets: notes on accounting practice: impairment review
CIRD30560 · Intangible assets: notes on accounting practice: impairment loss
CIRD44001 · Intangible assets: Restrictions for goodwill and relevant assets
CIRD60061 · Land Remediation Relief: late claims
CIRD88550 · R&D tax reliefs: large company scheme: claims by an SME
CIRDUPDATE001 · Corporate Intangibles and Research & Development Manual: update index
CIRDUPDATE100118 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE100301 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE100527 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE100624 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE100811 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE100906 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE110121 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE110301 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE110705 · Corporate Intangibles and Research & Development Manual: recent changes
CIRDUPDATE111011 · Corporate Intangibles and Research & Development Manual: recent changes
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CIRDUPDATE130305 · Corporate Intangibles, Research & Development: recent changes
CIRDUPDATE130328 · Corporate Intangibles, Research & Development Manual: recent changes
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CIRDUPDATE130919 · Corporate Intangibles and Research & development Manual: recent changes
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CIRDUPDATE140704 · Corporate Intangibles Research and Development Manual: recent changes
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Official guidance
Corporate Intangibles Research and Development Manual

Corporate Intangibles Research and Development Manual

From HM Revenue & Customs

Begin readingIntroduction to manual: material covered