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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD220000 · Patent Box: relevant IP profits

  • CIRD220100 · Overview
  • CIRD220130 · Finance income and excluded income
  • CIRD220150 · Relevant IP income: sub contents
  • CIRD220430 · Routine return figure
  • CIRD220440 · Routine return figure: routine deductions
  • CIRD220460 · Routine return figure: example
  • CIRD220470 · Elections for small claims treatment: entry criteria
  • CIRD220480 · Elections for small claims treatment: small claims amount: MAR
  • CIRD220490 · Marketing assets return figure
  • CIRD220500 · Marketing assets return figure: notional marketing royalty
  • CIRD220510 · Marketing assets return figure: notional marketing royalty: assumptions
  • CIRD220520 · Marketing assets return figure: notional marketing royalty: examples
  • CIRD220530 · Marketing assets return figure: actual marketing royalty
  • CIRD220540 · Profits arising before grant of right
  • CIRD220550 · Profits arising before grant of right: how the relief is given
  • CIRD220110 · Steps for calculating relevant IP profits of a trade (old regime)
  • CIRD220120 · Qualifying income of a trade
  • CIRD220400 · Calculating profits or losses of a trade
  • CIRD220410 · Calculating profits or losses of a trade: shortfall in R&D expenditure: This applies to the old IP regime only
  • CIRD220420 · Calculating profits or losses of a trade: shortfall in R&D expenditure: example
  1. Patent Box: relevant IP profits: contents
  2. Patent Box: relevant IP profits: qualifying income of a trade

CIRD220120 | Patent Box: relevant IP profits: qualifying income of a trade

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

Archiving as legislation outdated

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