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CIRD220000 | Patent Box: relevant IP profits: contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

Contents20 entries

  1. CIRD220100Patent Box: relevant IP profits: overview
  2. CIRD220130Patent Box: relevant IP profits: finance income and excluded income
  3. CIRD220150Patent Box: relevant IP profits: relevant IP income: sub contents
  4. CIRD220430Patent Box: relevant IP profits: routine return figure
  5. CIRD220440Patent Box: relevant IP profits: routine return figure: routine deductions
  6. CIRD220460Patent Box: relevant IP profits: routine return figure: example
  7. CIRD220470Patent Box: relevant IP profits: elections for small claims treatment: entry criteria
  8. CIRD220480Patent Box: relevant IP profits: elections for small claims treatment: small claims amount: MAR
  9. CIRD220490Patent Box: relevant IP profits: marketing assets return figure
  10. CIRD220500Patent Box: relevant IP profits: marketing assets return figure: notional marketing royalty
  11. CIRD220510Patent Box: relevant IP profits: marketing assets return figure: notional marketing royalty: assumptions
  12. CIRD220520Patent Box: relevant IP profits: marketing assets return figure: notional marketing royalty: examples
  13. CIRD220530Patent Box: relevant IP profits: marketing assets return figure: actual marketing royalty
  14. CIRD220540Patent Box: relevant IP profits: profits arising before grant of right
  15. CIRD220550Patent Box: relevant IP profits: profits arising before grant of right: how the relief is given
  16. CIRD220110Patent Box: relevant IP profits: steps for calculating relevant IP profits of a trade (old regime)
  17. CIRD220120Patent Box: relevant IP profits: qualifying income of a trade
  18. CIRD220400Patent Box: relevant IP profits: calculating profits or losses of a trade
  19. CIRD220410Patent Box: relevant IP profits: calculating profits or losses of a trade: shortfall in R&D expenditure: This applies to the old IP regime only
  20. CIRD220420Patent Box: relevant IP profits: calculating profits or losses of a trade: shortfall in R&D expenditure: example