CIRD90000 - R&D tax relief: SME scheme: contents

1. CIRD90050

   Overview
2. CIRD90100

   Conditions
3. CIRD90200

   Pre-trading expenditure
4. CIRD90300

   How relief is given
5. CIRD90400

   Restriction of consortium relief
6. CIRD90500

   Payable tax credit - for surrenderable loss
7. CIRD90600

   Payable tax credit - restriction of the credit inc PAYE cap
8. CIRD90700

   Payable tax credit - recovery of
9. CIRD90800

   SME Flowchart Guide to R&D tax credits