Research & Development

Useful Links:

The Main Manual:

https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual

INDEX:

https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80000

Application to Software

CIRD 81960
https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81960

Example of software claim that did not succeed:

CIRD 81300 (definitions)

https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81300