| Point to check |
CIRD reference |
| Is the company doing R&D for tax purposes? |
CIRD81300 |
| Is the company incurring qualifying expenditure? |
CIRD82000 |
| Is the company a small or medium-sized enterprise within the European
definition? |
CIRD91000 |
| Is the R&D relevant to the company's trade? |
CIRD81400 |
| Is the expenditure deductible in computing the profit for the accounting
period? |
CIRD81450 |
| Is the company doing R&D on its own account, rather than sub-contracted
R&D for someone else? |
CIRD81470 |
| Does any intellectual property from the R&D vest in the company? |
CIRD81550 |
| Has the minimum level of expenditure been met? |
CIRD81600 |
| Has notified State aid been received in respect of the project? |
CIRD81670 |
| Has the expenditure been met, directly or indirectly, by another? |
CIRD81650 |
| Is the expenditure revenue expenditure (i.e. not capital expenditure)
for tax purposes? |
CIRD81700 |
