CIRD Updates

Corporate Intangibles
Research and Development
(CIRD) Updates

HMRC change and update its CIRD manuals frequently (Corporate Intangibles Research and Development Manual). Some of the CIRD changes on HMRC’s website have been documented, but many have been altered without most realising. What if your claim was made under previously published CIRD content? What if you’re trying to stay up to date with the CIRD to deliver claims? TBAT created a simple tool to monitor these pages for themselves, which clearly shows the date of changes, to strengthen their knowledge and claim delivery. The pages below are the changes we’ve found – we hope they are helpful. The system’s not perfect, but it’s a good starting point. Enjoy!
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31 Jul 2024

CIRD81670 – R&D tax relief: Effect of notified State aid

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).

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