Solved
Start free trial

CIRD81000 | R&D tax relief: conditions to be satisfied: contents

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

Contents23 entries

  1. CIRD81100R&D tax relief: conditions to be satisfied: overview
  2. CIRD81130R&D tax relief: conditions to be satisfied: company a going concern
  3. CIRD81160R&D tax relief: conditions to be satisfied: total aid to project €7.5m or less (SME and vaccines schemes only)
  4. CIRD81200R&D tax relief: conditions to be satisfied: company subject to CT
  5. CIRD81220R&D tax relief: conditions to be satisfied: company as member of partnership
  6. CIRD81300R&D tax relief: conditions to be satisfied: the definition of R&D for tax purposes
  7. CIRD81350R&D tax relief: conditions to be satisfied: production and distribution of goods and services
  8. CIRD81400R&D tax relief: conditions to be satisfied: relevant R&D
  9. CIRD81450R&D tax relief: conditions to be satisfied: allowable as a deduction in computing the profit
  10. CIRD81470R&D tax relief: conditions to be satisfied: subcontracted R&D
  11. CIRD81500R&D tax relief: conditions to be satisfied: categories of qualifying expenditure
  12. CIRD81550R&D tax relief: conditions to be satisfied: intellectual property (SME scheme only)
  13. CIRD81600R&D tax relief: conditions to be satisfied: minimum expenditure
  14. CIRD81650R&D tax relief: conditions to be satisfied: subsidies (SME scheme only)
  15. CIRD81670R&D tax relief: conditions to be satisfied: effect of notified State aid
  16. CIRD81700R&D tax relief: conditions to be satisfied: capital expenditure
  17. CIRD81800R&D tax relief: conditions to be satisfied: SME scheme claims and time limits
  18. CIRD81805R&D tax relief: conditions to be satisfied: restriction of nominations and assignments
  19. CIRD81900R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
  20. CIRD81910R&D tax relief: conditions to be satisfied: DSIT Guidelines (2023) - text
  21. CIRD81920R&D tax relief: conditions to be satisfied: DSIT Guidelines - application to pharmaceuticals
  22. CIRD81960R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - application to software
  23. CIRD81980Case Studies demonstrating R&D tax credit claims for software projects