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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. VRR: contents
  2. VRR: dealing with claims

CIRD76400 | VRR: dealing with claims

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

Claims will be dealt with in one of the specialist offices designated for the pharmaceutical sector. If a claim is received in any other office, please inform the Revenue Pharmaceutical Specialist at Manchester LBO.

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