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As of October 2018, HMRC have updated the CIRD manual with new guidance on how to assess eligibility of R&D tax credit claims for software development. HMRC's guidance on the application of the Guidelines to software can be found at CIRD 81960. Note: significant updates to this guidance were made in autumn development of educational software and related material and provision of support to schools SSIS/CIRD UNIVERSITA DEGLI STUDI DI CAGLIARI Address v.Some examples of qualifying activities include software can be found at: hmrc.gov.uk/manuals/cirdmanual/ Software directly used in the R&D. $15 includes manual, software, quick, ref. card. C|F|CLE I03 ON READER SERVICE CIRD US-ATLAS Locates 29.000 cities, with grapnic display of states.

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