CIRD89900 | R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: notes to expenditure and examples
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
| CIRD89910 | Note to R&D Expenditure credit (RDEC) examples 1-4 |
|---|---|
| CIRD89920 | Example 1: Profit-making Company in receipt of RDEC |
| CIRD89930 | Example 2: Loss-making Company in receipt of RDEC |
| CIRD89940 | Example 3: Profit-making Company but RDEC exceeds liability |
| CIRD89950 | Example 4: Loss making year 1 Profit making year 2 |