CIRD Update Index - Recent changes to this Manual
Below are details of the amendments that were published on 17
February 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 |
| CIRD75300 | VRR: qualifying
expenditure: on direct R&D.
SME date change inserted at second, third and fourth bullets after ‘Qualifying expenditure on direct R&D’ heading. |
| CIRD80000 | R&D tax relief:
contents.
Heading of CIRD98000 chapter changed to ‘Legislative structure and time line’. |
| CIRD80200 | R&D tax relief:
introduction: background.
Final paragraph reduced by removal of brief description of an SME in favour of the cross-reference. |
| CIRD82100 | R&D tax relief:
categories of qualifying expenditure: overview.
First sentence under ‘Changes to categories in FA04’ heading revised. |
| CIRD82250 | R&D tax relief:
categories of qualifying expenditure: contributions to independent
research: qualifying bodies.
Address changed in final paragraph. |
| CIRD82300 | R&D tax relief:
categories of qualifying expenditure: consumable items.
Opening paragraph amended to allow for SME date change. |
| CIRD82450 | R&D tax relief:
categories of qualifying expenditure: consumable stores.
Opening paragraph amended to allow for SME date change. |
| CIRD82500 | R&D tax relief:
categories of qualifying expenditure: software.
Opening paragraph amended to allow for SME date change. |
| CIRD83200 | R&D tax relief:
categories of qualifying expenditure: staffing costs: measure of.
Paragraph after bullet point expanded by addition of two sentences beginning ‘Expenditure is……….’ |
| CIRD84200 | R&D tax relief:
categories of qualifying expenditure: subcontracted activities.
SME date change inserted at fifth and sixth bullets after ‘SME scheme: Payment to a connected subcontractor’ heading. |
| CIRD91800 | R&D tax relief: SME
definition: staff headcount, turnover and balance sheet total.
New sentence ‘The balance sheet total is the gross amount of assets shown in the accounts’ inserted after ‘Turnover and balance sheet total’ heading. |
| CIRD92000 | R&D tax relief: SME
definition: change of status to and from SME.
Paragraph under ‘Restriction on year of grace in 2003 EU SME Recommendation’ sub-heading revised for adoption of new Statutory Instrument. |
| CIRD98000 | R&D tax relief:
legislative structure and time line: contents.
Title changed throughout chapter. |
| CIRD98400 | R&D tax relief:
legislative structure: FA04 changes.
Paragraphs three & four amended for date changes. |
| CIRD98900 | R&D tax relief:
legislative structure: time line for changes.
‘both the SME and’ inserted under the ‘1/4/04 consumables’ heading. |
Click on one of the dates below to see details of previous updates to this Manual.
| 25 November 2004 |
| 9 July 2004 |
| 21 April 2004 |
| 25 February 2004 |
| 12 November 2003 |
