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Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research which may be found through the following link: gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81900. Research & Development (R&D) works for both gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and- development-manual/cird81900. 1. gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and- -manuals/corporate-intangibles-research-and-development-manual/cird81900. Handbook of Innovation Indicators and Measurement. internal-manuals/corporate-intangibles-research-and-develop ment-manual/cird81900. research-and-development-manual/cird81900. Further guidance on RDEC can be found at: gov.uk/hmrc-internal-manuals/corporate-intangibles-.