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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD240000 · Patent Box: relevant IP losses

  • CIRD240100 · Overview
  • CIRD240130 · Set-off amount: order of allocation to other trade or within a group
  • CIRD240140 · Set-off amount: carry-forward
  • CIRD240150 · Company ceasing to carry on trade
  • CIRD240160 · Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
  • CIRD240170 · Payments between group members for allocation
  • CIRD240110 · Set-off amount
  • CIRD240120 · Set-off amount: company with more than one trade
  1. Patent Box: relevant IP losses: contents
  2. Patent Box: relevant IP losses: set-off amount

CIRD240110 | Patent Box: relevant IP losses: set-off amount

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

This page has been archived as the example has been added to CIRD240130

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