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

  1. CIRD81100
    Overview
  2. CIRD81130
    Company a going concern (SME scheme only)
  3. CIRD81160
    Total aid to project €7.5m or less (SME scheme only)
  4. CIRD81200
    Company subject to CT
  5. CIRD81220
    Company as member of partnership
  6. CIRD81300
    The definition of R&D for tax purposes
  7. CIRD81350
    Production and distribution of goods and services
  8. CIRD81400
    Relevant R&D
  9. CIRD81450
    Allowable as a deduction in computing the profit
  10. CIRD81470
    Subcontracted R&D
  11. CIRD81500
    Categories of qualifying expenditure
  12. CIRD81550
    Intellectual property (SME scheme only)
  13. CIRD81600
    Minimum expenditure
  14. CIRD81650
    Subsidies (SME scheme only)
  15. CIRD81670
    Effect of notified state aid (SME scheme only)
  16. CIRD81700
    Capital expenditure
  17. CIRD81800
    Claims and time limits
  18. CIRD81805
    Restriction of nominations and assignments
  19. CIRD81900
    DTI guidelines (2004) - text
  20. CIRD81910
    DSIT guidelines (2023) - text
  21. CIRD81920
    DTI guidelines (2004) - application to pharmaceuticals
  22. CIRD81960
    DTI guidelines (2004) - application to software
  23. CIRD81980
    Case Studies demonstrating R&D tax credit claims for software projects