Basic concepts

Deductions allowable

Interest payable

Large companies

Amount of deduction

Declarations about effect of relief

Qualifying expenditure

Overview

Qualifying expenditure

Qualifying R&D activity

Small and medium-sized enterprises

Amount of deduction

Going concern qualification

Pre-trading expenditure, deemed trading loss

Qualifying expenditure

Tax credits, entitlement and payment

Amount of

Artificially inflated claims for relief

Generally

Going concern qualification

PAYE and NIC liabilities

Payment of

Restriction of loss carried forward

Surrenderable loss, meaning

Threshold