CIRD80300 - R&D tax relief: introduction: help points and further guidance
Source: gov.uk (2025-08-27)


Help points

In the LBS, responsibility for dealing with an R&D claim rests with the office responsible for dealing with the CT affairs of the company. Outside the LBS, the first point of contact for any issues to do with the R&D claim should be xxx@xxx.xx (mailto:xxx@xxx.xx). Further contact details may be found in CIRD30350 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80350). Where HMRC officers have technical issues on which they need advice that are not covered sufficiently in the guidance they should refer to Business, Asset & International, CS&TD.

Location of specific guidance

After the introductory section this manual moves on to consider how to examine a claim (CIRD80500 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80500)).

The manual then deals with the conditions to be satisfied (CIRD81000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81000)) and the categories of qualifying expenditure (CIRD82000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird82000)), features that are common to both the SME scheme and the large company scheme. The definition of R&D for the purposes of the relief is dealt with within the section on conditions to be satisfied (CIRD81300 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81300)).

The features specific to the large company scheme are dealt with at CIRD85000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird85000); those specific to the SME scheme are dealt with at CIRD90000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird90000). The definition of an SME is dealt with at CIRD91100 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird91100) onwards.

There then follows guidance on detecting avoidance (CIRD97000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird97000)), a legislative analysis (CIRD98000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird98000)) including a timeline of the R&D tax credit legislation and changes, and a review of the impact of accountancy on the relief (CIRD99000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird99000)).

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Interaction with the intangible asset regime

This is explained in the intangible asset section of this manual at CIRD25160 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird25160).

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R&D Capital Expenditure

Relief in respect of capital expenditure on R&D is dealt with at CA60000 (http://home.active.hmrci/camanual/CA60000.htm) onwards. Such expenditure is not eligible for the R&D tax reliefs described in this manual.