CIRD Update Index - Recent changes to this Manual
Below are details of the amendments that were published on 12 November 2003
| Section | Title and details of the update |
| 10500 | Research and development tax credits for companies – introductory sections updated for changes in FA03 |
| 12700 | Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: expenditure to be taken into account: asset acquired as part of a larger bargain: Financial Reporting Standard 7 – change FA02 s104 to s106 |
| 45105 | Intangibles: related party rules: definition: outline – case four added |
| 47030 | International issues: company ceases to be resident in UK or asset ceases to be used in UK branch trade – small text change in final bullet of second circumstance |
| 48100 | Intangibles: avoidance: rule aimed at tax driven transactions: contents – updated for changes |
| 48110 | Intangibles: avoidance: tax-driven transactions: outline of rule – updated for FA03 changes |
| 48500 | Intangibles – avoidance – changes in June 2003 – new guidance |
| 48530 | Intangibles avoidance- FA03/S184 – how the new measures work – new guidance |
| 48550 | Intangibles avoidance – new measures – position for accounting periods ending at different times – new guidance |
| 80100 | R and D tax relief for SMEs – outline – when claims are at large company rate |
| 80200 | R and D tax reliefs for SMEs – qualifying R and D expenditure – claims at large company rate, and externally provided workers |
| 80225 | R and D tax relief for SMEs – minimum limit for expenditure – new |
| 80250 | R and D tax relief for SMEs – meaning of a small or medium enterprise – new organisation of guidance |
| 80300 | R and D tax relief for SMEs – subsidised expenditure not eligible for SME tax credit – new organisation of guidance |
| 80310 | R and D tax relief for SMEs – availability of large company rate for subsidised expenditure – new guidance |
| 80350 | R and D tax relief for large companies – meaning of intellectual property – new organisation of guidance |
| 80500 | R and D tax relief for SMEs – work subcontracted to a SME – externally provided workers |
| 80900 | R and D tax relief for SMEs – how to claim payable tax credit – return can be amended by letter |
| 81000 | R and D tax relief for SMEs – artificially inflated claims, fraudulent claims - negligent |
| 82100 | R and D tax relief for large companies – outline – minimum spend |
| 82175 | R and D tax relief for large companies – comparison with R and D tax relief for SMEs – when large companies can claim for subcontractors |
| 82205 | R and D tax relief for large companies – expenditure directly incurred in carrying out R and D – externally provided workers |
| 83000 | R and D tax relief for large companies – meanings of terms used – change of title and minor text changes |
| 84000 | R and D tax relief for large companies – staffing costs – changes to the 80/20 rule |
| 84100 | R and D tax relief for large companies – expenditure on externally provided workers – new guidance |
| 84150 | R and D tax credits for large companies – meaning of externally provided worker – new guidance |
| 84175 | R and D tax credits for large companies – connected person providing external worker to company – new guidance |
| 84200 | R and D tax credits for large companies – election to treat provider of staff as connected |
| 85100 | Vaccines research relief – outline – appointed day and minimum spend |
| 85300 | Vaccines research relief – qualifying expenditure on direct R and D – externally provided workers |
| 85400 | Vaccines research relief – subcontracted R and D – work done as subcontractor |
| Appendix 1 | Commentary on the guidelines on the meaning of R & D for tax purposes – new guidance |
| Main contents | Index – CIRD – Corporate Intangibles Research and Development Manual – updated to include appendix 1 |
