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CIRD130000 | R&D tax reliefs: reformed reliefs: categories of qualifying expenditure: contents

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

Contents12 entries

  1. CIRD131000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: overview
  2. CIRD132000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: payment condition
  3. CIRD133000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: staffing costs
  4. CIRD133100R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: staffing costs: measure of staffing costs
  5. CIRD134000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: software
  6. CIRD135000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: data licenses and cloud computing services
  7. CIRD136000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: software, data licenses, cloud computing services and consumables: consumable items
  8. CIRD136100R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: software, data licenses, cloud computing services and consumables: consumable items: meaning of consumed or transformed
  9. CIRD137000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: externally provided workers
  10. CIRD137100R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: externally provided workers: definition
  11. CIRD138000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: contractor payments
  12. CIRD139000R&D Tax Reliefs: reformed reliefs: categories of qualifying expenditure: relevant payments to the subjects of a clinical trial