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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD75000 · VRR

  • CIRD75050 · Introduction
  • CIRD75100 · Vaccine Research Relief: Requirement that Company is a going concern
  • CIRD75200 · Qualifying expenditure: for an accounting period
  • CIRD75300 · Qualifying expenditure: on direct R&D
  • CIRD75400 · Qualifying expenditure: on sub-contracted R&D
  • CIRD75500 · Qualifying expenditure: on contributions to independent R&D
  • CIRD75525 · Subcontracting to charities, universities and scientific research organisations
  • CIRD75550 · Subcontracting to companies and others
  • CIRD75600 · How relief is given: SMEs
  • CIRD75700 · How relief is given: large companies
  • CIRD75800 · How relief is given: insurance companies
  • CIRD75900 · Inflated claims
  • CIRD75950 · Refunds of contributions and subcontract payments
  • CIRD76000 · Specified diseases: general
  • CIRD76100 · Specified diseases: tuberculosis and malaria
  • CIRD76200 · Specified diseases: HIV/AIDS
  • CIRD76300 · Definitions
  • CIRD76400 · Dealing with claims
  1. Corporate Intangibles Research and Development Manual
  2. VRR: contents

CIRD75000 | VRR: contents

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

Contents18 entries

  1. CIRD75050VRR: introduction
  2. CIRD75100Vaccine Research Relief: Requirement that Company is a going concern
  3. CIRD75200VRR: qualifying expenditure: for an accounting period
  4. CIRD75300VRR: qualifying expenditure: on direct R&D
  5. CIRD75400VRR: qualifying expenditure: on sub-contracted R&D
  6. CIRD75500VRR: qualifying expenditure: on contributions to independent R&D
  7. CIRD75525VRR: subcontracting to charities, universities and scientific research organisations
  8. CIRD75550VRR: subcontracting to companies and others
  9. CIRD75600VRR: how relief is given: SMEs
  10. CIRD75700VRR: how relief is given: large companies
  11. CIRD75800VRR: how relief is given: insurance companies
  12. CIRD75900VRR: inflated claims
  13. CIRD75950VRR: refunds of contributions and subcontract payments
  14. CIRD76000VRR: specified diseases: general
  15. CIRD76100VRR: specified diseases: tuberculosis and malaria
  16. CIRD76200VRR: specified diseases: HIV/AIDS
  17. CIRD76300VRR: definitions
  18. CIRD76400VRR: dealing with claims
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