CIRD81000 - R&D tax relief: conditions to be satisfied: contents

1. CIRD81100

   Overview
2. CIRD81130

   Company a going concern (SME scheme only)
3. CIRD81160

   Total aid to project €7.5m or less (SME scheme only)
4. CIRD81200

   Company subject to CT
5. CIRD81220

   Company as member of partnership
6. CIRD81300

   The definition of R&D for tax purposes
7. CIRD81350

   Production and distribution of goods and services
8. CIRD81400

   Relevant R&D
9. CIRD81450

   Allowable as a deduction in computing the profit
10. CIRD81470

    Subcontracted R&D
11. CIRD81500

    Categories of qualifying expenditure
12. CIRD81550

    Intellectual property (SME scheme only)
13. CIRD81600

    Minimum expenditure
14. CIRD81650

    Subsidies (SME scheme only)
15. CIRD81670

    Effect of notified state aid (SME scheme only)
16. CIRD81700

    Capital expenditure
17. CIRD81800

    Claims and time limits
18. CIRD81805

    Restriction of nominations and assignments
19. CIRD81900

    DTI guidelines (2004) - text
20. CIRD81910

    DSIT guidelines (2023) - text
21. CIRD81920

    DTI guidelines (2004) - application to pharmaceuticals
22. CIRD81960

    DTI guidelines (2004) - application to software
23. CIRD81980

    Case Studies demonstrating R&D tax credit claims for software projects