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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
30 October 2024 - See all updates
  1. Back to contents

CA60000 - Research and development allowance (RDA): Contents

  1. CA60100
    Outline
  2. CA60200
    Meaning of research and development
  3. CA60300
    Expenditure on research and development
  4. CA60400
    Qualifying expenditure
  5. CA60500
    Allowances and charges
  6. CA60600
    Disposal events and disposal values
  7. CA60700
    Demolition costs
  8. CA60750
    Additional VAT
  9. CA60800
    How allowances and charges are made
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