Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD12000 · Core computational rules: accounting

  • CIRD12010 · Introduction
  • CIRD12020 · Allocation of amounts to periods of account
  • CIRD12030 · Subject to any adjustments required
  • CIRD12210 · Terminology used in legislation and guidance
  • CIRD12220 · Period for which entries taken into account for tax: practical effect
  • CIRD12230 · Period for which entries taken into account for tax: statute
  • CIRD12240 · Entries within new rules: link with intangible assets: introduction
  • CIRD12250 · Entries from which deductible debits derived: link between accounting entries and intangible assets within new rules
  • CIRD12260 · Entries from which deductible debits derived: exclusion of expenditure on tangible assets
  • CIRD12270 · Entries from which deductible debits derived: list of types
  • CIRD12280 · Entries from which taxable credits derived: list of types
  • CIRD12300 · Change of accounting policy
  • CIRD12310 · Change of accounting policy: disaggregation of assets
  • CIRD12320 · Disaggregation of assets: fixed rate write down elections
  1. Intangible assets regime: contents
  2. Core computational rules: accounting: contents

CIRD12000 | Core computational rules: accounting: contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

Contents14 entries

  1. CIRD12010Core computational rules: accounting: introduction
  2. CIRD12020Core computational rules: accounting: allocation of amounts to periods of account
  3. CIRD12030Core computational rules: accounting: subject to any adjustments required
  4. CIRD12210Core computational rules: accounting: terminology used in legislation and guidance
  5. CIRD12220Core computational rules: accounting: period for which entries taken into account for tax: practical effect
  6. CIRD12230Core computational rules: accounting: period for which entries taken into account for tax: statute
  7. CIRD12240Core computational rules: accounting: entries within new rules: link with intangible assets: introduction
  8. CIRD12250Core computational rules: accounting: entries from which deductible debits derived: link between accounting entries and intangible assets within new rules
  9. CIRD12260Core computational rules: accounting: entries from which deductible debits derived: exclusion of expenditure on tangible assets
  10. CIRD12270Core computational rules: accounting: entries from which deductible debits derived: list of types
  11. CIRD12280Core computational rules: accounting: entries from which taxable credits derived: list of types
  12. CIRD12300Core computational rules: accounting: change of accounting policy
  13. CIRD12310Core computational rules: accounting: change of accounting policy: disaggregation of assets
  14. CIRD12320Core computational rules: accounting: disaggregation of assets: fixed rate write down elections
PreviousNext
PrivacyTerms