Corporate Intangibles
Research and Development
(CIRD) Updates

HMRC’s updated CIRD80525 outlines a new, more standardised approach to handling R&D tax relief claims. Key changes include the transfer of responsibility to ISBC and WMBC teams, new claim procedures like the Claim Notification and Additional Information Form, and revised communication protocols.

The HMRC CIRD80520 manual outlines the overall framework for claim examination, including technical review standards, risk assessments, record requirements, and officer conduct. It looks at the introduction of Advance Assurance for first-time SME claimants and the move to centralised compliance teams (ISBC and WMBC).

The HMRC Corporate Intangibles Research and Development Manual (CIRD) section CIRD182000 outlines the requirements for submitting an Additional Information Form (AIF) when claiming Research and Development (R&D) tax relief in the UK. This guideline plays a critical role in improving HMRC’s ability to process, verify, and monitor claims.

HMRC’s CIRD81650 guidance explains how subsidised expenditure affects eligibility for SME R&D tax relief. It outlines when funding counts as a subsidy, clarifies the impact of State aid, and provides updated examples based on recent tribunal rulings. The guidance helps SMEs determine which R&D costs still qualify for relief and when the RDEC scheme may apply instead.

HMRC has tightened the rules around SME R&D tax relief claims with a major update to its guidance (CIRD81800), introducing stricter processes, mandatory digital filing, and clearer deadlines. Effective for accounting periods beginning on or after 1 April 2023, the changes reinforce that R&D tax relief is a formal claim-based process, not an automatic entitlement.

The HMRC Corporate Intangibles Research and Development Manual (CIRD) section CIRD84250 outlines subcontracted activities and how HMRC assesses whether R&D work is subcontracted for SME tax relief, based on factors like contract terms, control, financial risk, and IP ownership.

This article explores HMRC’s recent updates to its CIRD81920 guidance on R&D tax relief for the pharmaceutical industry. It outlines the continued framework for drug development stages, and the removal of important eligibility clarifications, highlighting the key implications for companies preparing R&D claims under the revised rules.

HMRC’s CIRD81670 clarifies how companies claiming R&D tax relief under the SME scheme must treat notified State aid, preventing them from including any project costs subsidised by such aid in their SME relief claim. It also explains how de minimis aid affects eligibility, confirms that RDEC remains available for assisted projects, and differentiates between direct EU grants (not State aid) and EU structural funding (which is treated as State aid).