| CIRD80100 | Introduction |
| CIRD80500 | Examining a claim |
| CIRD81000 | Conditions to be satisfied |
| CIRD82000 | Categories of qualifying expenditure |
| CIRD85000 | Large company scheme |
| CIRD90000 | SME scheme |
| CIRD91000 | SME definition |
| CIRD97000 | Avoidance |
| CIRD98000 | Legislative structure and time line |
| CIRD99000 | Accountancy |
