| CIRD85050 | Overview |
| CIRD85100 | LBS practice note |
| CIRD87000 | Groups |
| CIRD87500 | Refunds of contributions to independent research and subcontract payments |
| CIRD88000 | Pre-trading expenditure |
| CIRD88500 | Claims by an SME |
| CIRD89000 | Subsidies |
| CIRD89500 | R&D contracted to an SME |
| CIRD89600 | Insurance companies |
