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  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

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

CIRD75000 - VRR: contents

  1. CIRD75050
    Introduction
  2. CIRD75100
    Requirement that a company is a going concern
  3. CIRD75200
    Qualifying expenditure: for an accounting period
  4. CIRD75300
    Qualifying expenditure: on direct R&D
  5. CIRD75400
    Qualifying expenditure: on sub-contracted R&D
  6. CIRD75500
    Qualifying expenditure: on contributions to independent R&D
  7. CIRD75525
    Subcontracting to charities, universities and scientific research organisations
  8. CIRD75550
    Subcontracting to companies and others
  9. CIRD75600
    How relief is given: SMEs
  10. CIRD75700
    How relief is given: large companies
  11. CIRD75800
    How relief is given: insurance companies
  12. CIRD75900
    Inflated claims
  13. CIRD75950
    Refunds of contributions and subcontract payments
  14. CIRD76000
    Specified diseases: general
  15. CIRD76100
    Specified diseases: tuberculosis and malaria
  16. CIRD76200
    Specified diseases: HIV/AIDS
  17. CIRD76300
    Definitions
  18. CIRD76400
    Dealing with claims
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