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HMRC guidance on handling R&D tax relief claims

New guidance in HMRC’s corporate intangibles research and development (CIRD) manual focuses on procedures for companies with customer relationship managers but includes some points of wider interest that would also apply to smaller companies.

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Valuing imported goods using Method 1 (transaction value)

How to use Method 1 to work out the customs value of your imported goods if you re an importer or clearing agent.

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CIRD80360 - R&D tax relief: introduction: R&D Specialist Units - HMRC internal manual

CIRD80360 - R&D tax relief: introduction: R&D Specialist Units - HMRC internal manual
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CH301100 - The Human Rights Act and Penalties: suspected deliberate evasion - HMRC internal manual

CH301100 - The Human Rights Act and Penalties: suspected deliberate evasion - HMRC internal manual
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Claim Research and Development (R&D) expenditure credit

Claim R&D expenditure credit (RDEC) to get Corporation Tax relief on your company s research and development costs.

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