Abolition of relief

Above the line credit

Adjustments in calculating profits

Amount of

Anti-avoidance

Capped R&D qualifying expenditure

Claims

Commencement

Consequential amendments

Generally

Going concern

Group companies

Insurance companies

Interpretation

Large companies

PAYE and NIC liabilities

Payment of

Penalties for errors

Restrictions on payment

Returns

Small and medium-sized enterprises

Staffing costs

Sub-contracted R&D qualifying expenditure

Subsidised R&D qualifying expenditure

Surrender of credit to other group companies

Transitional provisions

Accounting periods, company not within charge to corporation tax

Artificially inflated claims

Availability of relief

Basic concepts

Cap on R&D aid

Actual reduction in tax liability, meaning

Calculation

Imposition

Notional relief, meaning

Potential relief, meaning

Tax credits, meaning

Claim for tax relief

Claims, HMRC specialist units

Clinical trials

Consumable items

Deductions

Externally provided workers, qualifying expenditure on

Amount of

Attributable expenditure

Connected persons

Generally

Meaning of externally provided worker

Groups of companies

Insurance companies

Intangible fixed assets, excluded

Intellectual property

Interest on overpaid tax

Large companies

Additional deductions

Basic concept

Contracted out R&D

In-house direct R&D

Independent R&D

Insurance companies

Meaning of large company

Qualifying expenditure

Threshold

Vaccine research

Negligence damages where adviser failed to notify relief availability

Overview

Payment made to associated company, staffing costs

Payment period

Prescribed activities

Qualifying bodies

Rates of relief

Recovery of excessive repayments

Refunds treated as income chargeable to tax

Relevant research and development, meaning

Repayment of tax credit

Research and development, meaning

Returns, claims in

Amendment or withdrawal

Content of claim

Generally

Time-limit for

Small and medium-sized enterprises, relief for costs

Additional deductions in calculating profits

Amount of tax credit

Capped expenditure

Consortium relief, restriction on

Entitlement to tax credits

Generally

Going concern basis

In-house direct R&D

Meaning of small or medium-sized enterprise

PAYE and NIC liabilities

Payment of tax credits

Pre-trading expenditure, deemed trading loss

Qualifying expenditure

Restriction on losses carried forward

Sub-contracted R&D

Subsidised expenditure

Surrenderable loss

Tax credits

Threshold

Vaccine research

Software or consumable items

Staffing costs

Attributable expenditure

Generally

Software or consumable items

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

Additional deductions

Qualifying expenditure

Threshold

Sub-contractor payments

Connected persons

Meaning

Qualifying elements

Sub-contractor, meaning

Subsidised expenditure

Trading expenditure, deductions

Generally

Payments to research association, universities etc.

Vaccine research