Abolition of relief

Legislation/Regulatory – FA2013 Sch. 15, para. 12-22

Above the line credit

Adjustments in calculating profits

Legislation/Regulatory – CTA2010 s. 357GG(4), 357CK(3)

Amount of

Legislation/Regulatory – CTA2009 s. 104M

Anti-avoidance

Legislation/Regulatory – CTA2009 s. 104X

Capped R&D qualifying expenditure

Legislation/Regulatory – CTA2009 s. 104I

Claims

Legislation/Regulatory – CTA2009 s. 104A, 104B

Commencement

Legislation/Regulatory – FA2013 Sch. 15, para. 27-29

Consequential amendments

Legislation/Regulatory – FA2013 Sch. 15, para. 4-11, 23-26

Generally

Legislation/Regulatory – CTA2009 s. 1040A ; FA2013 Sch. 15
HMRC Guidance – CIRD80150 ; CIRD89000 ; CIRD89705 ; CIRD98200

Going concern

Legislation/Regulatory – CTA2009 s. 104T

Group companies

Legislation/Regulatory – CTA2009 s. 104W

Insurance companies

Legislation/Regulatory – CTA2009 s. 104U, 104V

Interpretation

Legislation/Regulatory – CTA2009 s. 104Y

Large companies

Legislation/Regulatory – CTA2009 s. 104J-104L

PAYE and NIC liabilities

Legislation/Regulatory – CTA2009 s. 104Q

Payment of

Legislation/Regulatory – CTA2009 s. 104N-104T

Penalties for errors

Legislation/Regulatory – FA2007 Sch. 24, para. 28

Restrictions on payment

Legislation/Regulatory – CTA2009 s. 104S

Returns

Legislation/Regulatory – FA1998 Sch. 18, para. 10(2), 52(2), (5), 83A, 83C

Small and medium-sized enterprises

Legislation/Regulatory – CTA2009 s. 104C-104H

Staffing costs

Legislation/Regulatory – CTA2009 s. 104P

Sub-contracted R&D qualifying expenditure

Legislation/Regulatory – CTA2009 s. 104C-104E

Subsidised R&D qualifying expenditure

Legislation/Regulatory – CTA2009 s. 104F-104H

Surrender of credit to other group companies

Legislation/Regulatory – CTA2009 s. 104R

Transitional provisions

Legislation/Regulatory – FA2013 Sch. 15, para. 27-29

Accounting periods, company not within charge to corporation tax

Legislation/Regulatory – CTA2009 s. 1137

Artificially inflated claims

Legislation/Regulatory – CTA2009 s. 1084
HMRC Guidance – CIRD92000 ; CIRD97150

Availability of relief

Legislation/Regulatory – CTA2009 s. 1040
HMRC Guidance – CIRD98200

Basic concepts

Legislation/Regulatory – TBSE12/02

Cap on R&D aid

Actual reduction in tax liability, meaning

Legislation/Regulatory – CTA2009 s. 1116
HMRC Guidance – CIRD81160

Calculation

Legislation/Regulatory – CTA2009 s. 1114, Sch. 2, para. 116
HMRC Guidance – CIRD81160 ; CIRD98650 ; CIRD98900

Imposition

Legislation/Regulatory – CTA2009 s. 1113
HMRC Guidance – CIRD81160

Notional relief, meaning

Legislation/Regulatory – CTA2009 s. 1118
HMRC Guidance – CIRD81160

Potential relief, meaning

Legislation/Regulatory – CTA2009 s. 1117
HMRC Guidance – CIRD81160

Tax credits, meaning

Legislation/Regulatory – CTA2009 s. 1115
HMRC Guidance – CIRD81160

Claim for tax relief

Case Law – Pyreos Ltd [2015] TC 04328

Claims, HMRC specialist units

Legislation/Regulatory – TB10/06-2

Clinical trials

Legislation/Regulatory – CTA2009 s. 1140, Sch. 2, para. 124
HMRC Guidance – CIRD84400

Consumable items

Legislation/Regulatory – FA2015 s. 28

Deductions

Legislation/Regulatory – ITTOIA2005 s. 87
HMRC Guidance – BIM14010

Externally provided workers, qualifying expenditure on

Amount of

Legislation/Regulatory – CTA2009 s. 1131

Attributable expenditure

Legislation/Regulatory – CTA2009 s. 1132

Connected persons

Legislation/Regulatory – CTA2009 s. 1129, 1130
HMRC Guidance – CIRD84000 ; CIRD84050

Generally

Legislation/Regulatory – CTA2009 s. 1127, Sch. 2, para. 123
HMRC Guidance – CIRD30020 ; CIRD84000

Meaning of externally provided worker

Legislation/Regulatory – CTA2009 s. 1128
HMRC Guidance – CIRD220440 ; CIRD84000 ; CIRD84100 ; INTM489770

Groups of companies

Legislation/Regulatory – CTA2009 s. 1082
HMRC Guidance – CIRD87000

Insurance companies

Legislation/Regulatory – CTA2009 s. 1080, 1081

Intangible fixed assets, excluded

Legislation/Regulatory – CTA2009 s. 814

Intellectual property

Legislation/Regulatory – CTA2009 s. 1308

Interest on overpaid tax

Legislation/Regulatory – ICTA88 s. 826(1)

Large companies

Additional deductions

Legislation/Regulatory – CTA2009 s. 1074

Basic concept

Legislation/Regulatory – TBSE12/02

Contracted out R&D

Legislation/Regulatory – CTA2009 s. 1078
HMRC Guidance – CIRD84200

In-house direct R&D

Legislation/Regulatory – CTA2009 s. 1077
HMRC Guidance – CIRD81470 ; CIRD81500

Independent R&D

Legislation/Regulatory – CTA2009 s. 1079
HMRC Guidance – CIRD82200

Insurance companies

Legislation/Regulatory – CTA2009 s. 1080, 1081

Meaning of large company

Legislation/Regulatory – CTA2009 s. 1122

Qualifying expenditure

Legislation/Regulatory – CTA2009 s. 1076-1079

Threshold

Legislation/Regulatory – CTA2009 s. 1075

Vaccine research

– see Vaccine research

Negligence damages where adviser failed to notify relief availability

Case Law – BE Studios Ltd v Smith & Williamson Ltd. [2005] BTC 361

Overview

Legislation/Regulatory – CTA2009 s. 1039
HMRC Guidance – CIRD81200

Payment made to associated company, staffing costs

Case Law – Gripple Ltd v Revenue and Customs Commissioners. [2010] BTC 873

Payment period

Legislation/Regulatory – CTA2009 s. 1141

Prescribed activities

Legislation/Regulatory – SI 2004/712

Qualifying bodies

Legislation/Regulatory – CTA2009 s. 1142 ; SI 2012/286 ; SI 2018/217

Rates of relief

Legislation/Regulatory – CTA2009 Sch. 2, para. 112

Recovery of excessive repayments

Legislation/Regulatory – FA98 Sch. 18, para. 52

Refunds treated as income chargeable to tax

Legislation/Regulatory – CTA2009 s. 1083
HMRC Guidance – BIM100190 ; CIRD87500

Relevant research and development, meaning

Legislation/Regulatory – CTA2009 s. 1042
HMRC Guidance – CIRD81400 ; CIRD81700

Repayment of tax credit

Legislation/Regulatory – ICTA88 s. 826(3A)

Research and development, meaning

Legislation/Regulatory – CTA2009 s. 1041 ; CTA2010 s. 470, 1128

Returns, claims in

Amendment or withdrawal

Legislation/Regulatory – FA98 Sch. 18, para. 83D

Content of claim

Legislation/Regulatory – FA98 Sch. 18, para. 83C

Generally

Legislation/Regulatory – FA2006 Sch. 3, para. 10, 11 ; FA98 Sch. 18, para. 10, 83B

Time-limit for

Legislation/Regulatory – FA98 Sch. 18, para. 83E ; HMRCBrf 70/07

Small and medium-sized enterprises, relief for costs

Additional deductions in calculating profits

Legislation/Regulatory – CTA2009 s. 1044
HMRC Guidance – CFM95810 ; CIRD81130 ; CIRD81450 ; CIRD81800

Amount of tax credit

Legislation/Regulatory – CTA2009 s. 1058

Capped expenditure

Legislation/Regulatory – CTA2009 s. 1068-1073
HMRC Guidance – CFM95810 ; CIRD81160 ; CIRD89000

Consortium relief, restriction on

Legislation/Regulatory – CTA2009 s. 1049
HMRC Guidance – CIRD90400

Entitlement to tax credits

Legislation/Regulatory – CTA2009 s. 1054-1059
HMRC Guidance – CIRD81130 ; CIRD90500

Generally

Legislation/Regulatory – CTA2009 s. 1043, Sch. 2, para. 118 ; TBSE12/02

Going concern basis

Legislation/Regulatory – CTA2009 s. 1046, 1057
HMRC Guidance – CIRD81130

In-house direct R&D

Legislation/Regulatory – CTA2009 s. 1052
HMRC Guidance – CIRD81470 ; CIRD81500 ; CIRD81550 ; CIRD81650 ; CIRD91900

Meaning of small or medium-sized enterprise

Legislation/Regulatory – CTA2009 s. 1119, 1120, 1121
HMRC Guidance – CIRD91900 ; CIRD92000 ; INTM652070

PAYE and NIC liabilities

Legislation/Regulatory – CTA2009 s. 1059

Payment of tax credits

Legislation/Regulatory – CTA2009 s. 1060, 1061
HMRC Guidance – CIRD90600

Pre-trading expenditure, deemed trading loss

Legislation/Regulatory – CTA2009 s. 1045, 1047, 1048

Qualifying expenditure

Legislation/Regulatory – CTA2009 s. 1051-1053

Restriction on losses carried forward

Legislation/Regulatory – CTA2009 s. 1062

Sub-contracted R&D

Legislation/Regulatory – CTA2009 s. 1063-1067
HMRC Guidance – CFM95810 ; CIRD81450

Subsidised expenditure

Legislation/Regulatory – CTA2009 s. 1068-1073

Surrenderable loss

Legislation/Regulatory – CTA2009 s. 1054-1056

Tax credits

Legislation/Regulatory – CTA2009 s. 1054-1062

Threshold

Legislation/Regulatory – CTA2009 s. 1050, Sch. 2, para. 113
HMRC Guidance – CIRD81600

Vaccine research

– see Vaccine research

Software or consumable items

Legislation/Regulatory – CTA2009 s. 1125, 1126, Sch. 2, para. 122

Staffing costs

Attributable expenditure

Legislation/Regulatory – CTA2009 s. 1124
HMRC Guidance – BIM55560 ; CIRD83000 ; CIRD83200 ; CIRD83800

Generally

Legislation/Regulatory – CTA2009 s. 1123, Sch. 2, para. 119-121
HMRC Guidance – CIRD83000 ; CIRD83200 ; CIRD84100

Software or consumable items

Legislation/Regulatory – CTA2009 s. 1125, 1126, Sch. 2, para. 122

Sub-contracted R&D to small and medium sized enterprises

Additional deductions

Legislation/Regulatory – CTA2009 s. 1063

Qualifying expenditure

Legislation/Regulatory – CTA2009 s. 1065-1067

Threshold

Legislation/Regulatory – CTA2009 s. 1064

Sub-contractor payments

Connected persons

Legislation/Regulatory – CTA2009 s. 1134, 1135, Sch. 2, para. 117
HMRC Guidance – CIRD84200

Meaning

Legislation/Regulatory – CTA2009 s. 1133
HMRC Guidance – CIRD84400

Qualifying elements

Legislation/Regulatory – CTA2009 s. 1134-1136

Sub-contractor, meaning

Legislation/Regulatory – CTA2009 s. 1133

Subsidised expenditure

Legislation/Regulatory – CTA2009 s. 1138
HMRC Guidance – CIRD81650 ; CIRD81670 ; CIRD83200

Trading expenditure, deductions

Generally

Legislation/Regulatory – CTA2009 s. 87
HMRC Guidance – CIRD98050

Payments to research association, universities etc.

Legislation/Regulatory – CTA2009 s. 88

Vaccine research

– see Vaccine research