Corporate Intangibles
Research and Development
(CIRD) Updates

HMRC’s updated CIRD90500 guidance explains how SMEs should manage R&D claims for accounting periods crossing 1 April 2023. The article covers splitting qualifying expenditure, applying the correct enhancement rates, recalculating trading losses, and navigating PAYE/NIC caps. While the mechanics have changed, the core principles remain.

Discover what’s new in HMRC’s updated CIRD80300 guidance and how it affects businesses making R&D tax relief claims. This article explains the shift to a centralised contact process, outlines key structural updates within the Corporate Intangibles Research and Development Manual, and highlights why these changes matter for compliance, consistency, and efficient communication with HMRC.

As part of the ongoing reforms to R&D tax relief, HMRC has updated section CIRD150500, which deals with the overseas expenditure restrictions within the new R&D Expenditure Credit (RDEC) and Enhanced Research and Innovation Credit (ERIS) schemes. We take a look at these changes and what they mean for companies claiming.

A detailed look at HMRC’s updated guidance under CIRD82100, outlining the categories of qualifying expenditure for UK R&D tax relief. We explain eligible cost types including staffing, subcontracted R&D, software, and cloud services, along with important clarifications around payment requirements.

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).

HMRC has updated its guidance under CIRD125000, outlining how Northern Ireland-based SMEs can access Enhanced R&D Intensive Support (ERIS). We discuss the latest changes, including updates to State aid limits, eligibility criteria, and claim processes. We also explain how the ERIS scheme differs from standard UK R&D relief and how TBAT Innovation can help your business assess eligibility.

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.