CIRD Update Index - Recent changes to this Manual
Below are details of the amendments that were published on 14 April 2005.
Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the Inland Revenue internal Intranet.
| Section | Title and details of the update |
| CIRD00510 | Introduction to manual:
contact point.
Contact details revised following office move. |
| CIRD10000 | Intangible assets regime:
contents.
New chapter added at CIRD13200. |
| CIRD13000 | Core computational rules:
taxable credits: contents.
Pages CIRD13210 - CIRD13270 deleted on removal to new chapter |
| CIRD13200
onwards | Core computational rules:
realisation of assets: contents.
New chapter formerly within CIRD13000 chapter. |
| CIRD75050 | VRR: introduction.
Paragraph under ‘Required amount of expenditure’ heading changed. |
| CIRD81000 | R&D tax relief:
conditions to be satisfied: contents.
Title of CIRD81470 changed. |
| CIRD81470 | R&D tax relief:
conditions to be satisfied: subcontracted R&D.
Title changed and page substantially rewritten to make it plain when a large company can claim as a subcontractor. |
| CIRD84000 | R&D tax relief:
categories of qualifying expenditure: externally provided workers.
First paragraph under ‘Unconnected staff provider’ heading revised to clarify potentially eligibility of qualifying expenditure. |
| CIRD84200 | R&D tax relief:
categories of qualifying expenditure: subcontracted activities.
Expanded guidance on large company scheme under last two sub-headings. |
Click on one of the dates below to see details of previous updates to this Manual.
| 17 February 2005 |
| 09 July 2004 |
| 21 April 2004 |
| 25 February 2004 |
| 25 November 2004 |
| 12 November 2003 |
