Research and development (R&D)

Accounting definition

Commentary – Tax Reporter ¶714-085

Accounting practice

Generally

Commentary – Tax Reporter ¶218-000 ; Tax Reporter ¶714-085

HMRC Guidance – CIRD81900

Generally accepted accounting practice

Commentary – Tax Reporter ¶714-085

International accounting standards

Commentary – Tax Reporter ¶714-085

Advance Assurance

Overview

Commentary – Tax Reporter ¶714-107

Business expansion scheme

– see Business expansion scheme (BES)

Capital allowances

Corporation tax additional relief

Commentary – Key Data ¶9-250

Generally

Commentary – Key Data ¶11-800 ; Quick Overview ¶60350

Companies claiming under SME scheme

Commentary – 8.2.6

Corporate venturing scheme

Commentary – Tax Reporter ¶716-110

Costs, customs value

Legislation/Regulatory – Reg. 2454/93 art. 155

Deductible expenditure

Commentary – Tax Reporter ¶217-950 ; Quick Overview ¶5880

Definition

Commentary – Quick Overview ¶29010

Enhanced reliefs

Generally

Commentary – Tax Reporter ¶714-000

Legislation

Commentary – Tax Reporter ¶714-005

HMRC Guidance – CIRD98900

Research and development, meaning

Commentary – Tax Reporter ¶714-075

Schemes, development of SME and large company

Commentary – Tax Reporter ¶714-005

HMRC Guidance – CIRD98900

Enterprise investment scheme

– see Enterprise investment scheme (EIS)

Expenditure

– see Research and development expenditure

General relief

Expenses

Commentary – Tax Reporter ¶714-205

Generally

Commentary – Tax Reporter ¶714-200 ; Tax Reporter ¶714-200–Tax Reporter ¶714-212

Research associations, etc., payments to

Commentary – Tax Reporter ¶714-212

Generally

Commentary – Indirect Tax Reporter ¶41-100(2)

Insurance companies

Commentary – Tax Reporter ¶714-340 ; Tax Reporter ¶714-695

Intangible assets, interaction

Commentary – Quick Overview ¶36040

Intangible fixed assets

Commentary – Tax Reporter ¶722-525

HMRC Guidance – CIRD25030

Large companies

Generally

Commentary – Tax Reporter ¶714-340

Insurance companies

Commentary – Tax Reporter ¶714-340 ; Tax Reporter ¶714-695

Meaning

Commentary – Tax Reporter ¶714-135

PAYE/NIC liabilities

Commentary – Quick Overview ¶29100

Qualifying expenditure

Commentary – Tax Reporter ¶714-350

HMRC Guidance – CIRD82100

Legislation

Commentary – Tax Reporter ¶714-005

HMRC Guidance – CIRD98900

Meaning

Accounting definition

Commentary – Tax Reporter ¶714-085

DTI Guidelines

Commentary – Tax Reporter ¶714-075 ; Tax Reporter ¶714-095

Generally

Commentary – Tax Reporter ¶218-000 ; Tax Reporter ¶256-200 ; Tax Reporter ¶714-075

Legislation/Regulatory – CAA2001 s. 437(2) ; FA2000 s. 68 ; ITA2007 s. 1006

HMRC Guidance – CA60200 ; CA60200 ; CA60300 ; CIRD81300 ; CIRD81900 ; VCM12110 ; VCM33050 ; VCM71020 ; VCM74640 ; VCM90130

Generally accepted accounting practice

Commentary – Tax Reporter ¶714-075

HMRC guidance

Commentary – Tax Reporter ¶714-105

HMRC Guidance – CIRD80350 ; CIRD80360 ; CIRD80520 ; CIRD81920

Statutory definition

Commentary – Tax Reporter ¶714-075

Motor cars

Input tax

Commentary – Indirect Tax Reporter ¶19-073

Self-supplies

Commentary – Indirect Tax Reporter ¶13-070

Oil taxation

Commentary – Tax Reporter ¶799-025

Planning

Commentary – Indirect Tax Reporter ¶101(5)

Pre-registration input tax

Commentary – Indirect Tax Reporter ¶19-134

Qualifying bodies

Legislation/Regulatory – SI 2018/217

Qualifying expenditure

Commentary – Quick Overview ¶29000 ; Quick Overview ¶29150

Record-keeping

Commentary – Tax Reporter ¶714-110 ; Tax Reporter ¶714-500

HMRC Guidance – CIRD80550 ; CIRD80560

Relevant research and development, meaning

Commentary – Tax Reporter ¶714-115

HMRC Guidance – CIRD81400

Small or medium-sized enterprises

Additional deduction in calculating profits of trade

Commentary – Tax Reporter ¶714-600 ; Tax Reporter ¶714-835

HMRC Guidance – CIRD89705 ; CIRD89890

Aggregation

Commentary – Tax Reporter ¶714-125

HMRC Guidance – CIRD91500 ; CIRD91800

Annex to Commission Recommendation 2003/361/EC, modifications noted

Commentary – Tax Reporter ¶714-155

Anti-avoidance

Commentary – Tax Reporter ¶714-525 ; Tax Reporter ¶714-685 ; Tax Reporter ¶714-875

HMRC Guidance – CIRD97150

Balance sheet test

Commentary – Tax Reporter ¶714-125

HMRC Guidance – CIRD91500 ; CIRD91800

Basic relief

Commentary – Tax Reporter ¶714-250 ; Tax Reporter ¶714-255

Cap on aid

Commentary – Tax Reporter ¶714-465

HMRC Guidance – CIRD81160

Change in status

Commentary – Tax Reporter ¶714-145

Claims for relief

Commentary – Tax Reporter ¶714-495

HMRC Guidance – CIRD80525 ; CIRD81800

Clinical trials, subjects of

Commentary – Tax Reporter ¶714-424

HMRC Guidance – CIRD82100 ; CIRD84400

Conditions to be met

Commentary – Tax Reporter ¶714-605 ; Tax Reporter ¶714-614

HMRC Guidance – CIRD82100

Externally provided workers

Commentary – Tax Reporter ¶714-415

HMRC Guidance – CIRD82100 ; CIRD84100

Going concern

Commentary – Tax Reporter ¶714-455

Group companies activities, contracted to

Commentary – Tax Reporter ¶714-675

Groups, sub-contracted research and development

Commentary – Tax Reporter ¶714-275 ; Tax Reporter ¶714-505

Intangible assets

Commentary – Tax Reporter ¶714-535

HMRC Guidance – CIRD98500

International accounting standards

Commentary – Tax Reporter ¶714-085

Large company, meaning

Commentary – Tax Reporter ¶714-135

Limits, application

Commentary – Tax Reporter ¶714-125

HMRC Guidance – CIRD91500 ; CIRD91800

Meaning

Commentary – Tax Reporter ¶714-125

HMRC Guidance – CIRD91500 ; CIRD91800

NIC liabilities

Commentary – Tax Reporter ¶714-635

PAYE liabilities

Commentary – Tax Reporter ¶714-635

Pre-trading relief

Commentary – Tax Reporter ¶714-250 ; Tax Reporter ¶714-260 ; Tax Reporter ¶714-845

HMRC Guidance – CIRD90200

Qualifying expenditure

Commentary – Tax Reporter ¶714-265 ; Tax Reporter ¶714-280 ; Tax Reporter ¶714-290 ; Tax Reporter ¶714-625 ; Tax Reporter ¶714-865

HMRC Guidance – CIRD89890 ; CIRD89900

Quarterly instalment payment, impact on

Commentary – Tax Reporter ¶714-665

HMRC Guidance – CIRD89870

Refunds of expenditure

Commentary – Tax Reporter ¶714-515

Restrictions on payment of credit

Commentary – Tax Reporter ¶714-655

Software or consumable items

Commentary – Tax Reporter ¶714-405

HMRC Guidance – CIRD82300 ; CIRD82400 ; CIRD82500

Staff costs

Commentary – Tax Reporter ¶714-385 ; Tax Reporter ¶714-395

HMRC Guidance – CIRD82100 ; CIRD83000 ; CIRD83200

Staff headcount limit

Commentary – Tax Reporter ¶714-125

HMRC Guidance – CIRD91500 ; CIRD91800

Sub-contracting

Commentary – Tax Reporter ¶714-475 ; Tax Reporter ¶714-485

HMRC Guidance – CIRD82100 ; CIRD84250

Subsidised expenditure

Commentary – Tax Reporter ¶714-444

HMRC Guidance – CIRD81670

Subsidised or capped expenditure

Commentary – Tax Reporter ¶714-285 ; Tax Reporter ¶714-295

Tax credit, payment of

Commentary – Tax Reporter ¶714-270 ; Tax Reporter ¶714-855

HMRC Guidance – CIRD90500

Time limits, claim

Commentary – Tax Reporter ¶714-495

HMRC Guidance – CIRD80525 ; CIRD81800

Small or medium-sized enterprises (SMEs)

Definition

Commentary – Quick Overview ¶29020

Reliefs available

Commentary – Quick Overview ¶29050

Surrender to group companies

Commentary – Tax Reporter ¶714-645

Tax incentives

Commentary – Tax Reporter ¶217-950

Trading expenditure, deductions

Commentary – Tax Reporter ¶217-950

Vaccine research relief

Commentary – Tax Reporter ¶714-800–Tax Reporter ¶714-825

Vaccines and medicines research relief

– see Vaccine research

Video games relief

Commentary – Tax Reporter ¶714-020

Research and development (R&amp;D)

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