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    1. Home
    HMRC internal manual

    Corporate Intangibles Research and Development Manual

    From:
    HM Revenue & Customs
    Published
    11 March 2016
    Updated:
    22 May 2025 - See all updates
    1. Back to contents
    2. CIRD80000

    CIRD100000 - R&D Tax Reliefs: reformed reliefs: contents

    1. CIRD110000
      New RDEC: contents
    2. CIRD120000
      ERIS: contents
    3. CIRD130000
      Categories of qualifying expenditure: contents
    4. CIRD140000
      PAYE cap
    5. CIRD150000
      Overseas restrictions: contents
    6. CIRD160000
      Reformed Reliefs 鈥� Contracted out R&D 鈥� Contents
    7. CIRD180000
      Claims process: contents
    8. CIRD190000
      Exempt foreign permanent establishments
    9. CIRD191000
      Going concern
    10. CIRD192000
      Connected persons
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