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Official guidance
Corporate Intangibles Research and Development Manual

CIRD63100 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction

  • CIRD63101 · Examples
  • CIRD63105 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Excluded expenditure
  • CIRD63200 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Additional costs of clearing Asbestos
  • CIRD63205 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Fencing and security
  • CIRD63210 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Landfill - additional costs
  • CIRD63215 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Preparatory Activity
  • CIRD63220 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Preparatory Activity - examples
  • CIRD63225 · Land Remediation Relief: Qualifying Land Remediation Expenditure: Professional Fees
  • CIRD63230 · Land Remediation Relief: Subcontractors
  1. Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction
  2. Land Remediation Relief: Qualifying Land Remediation Expenditure: Professional Fees

CIRD63225 | Land Remediation Relief: Qualifying Land Remediation Expenditure: Professional Fees

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

Professional fees for advice on how to remove the contamination or the derelict structures are part of the cost of removal and may qualify for Land Remediation Relief.

Professional fees are payments to another person and are governed by the rules on payments to subcontractors, see CIRD63230.

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