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CIRD270000 | Patent Box: calculation steps and examples: contents

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

Contents20 entries

  1. CIRD270300Patent Box: patent pending calculations: Are my qualifying IP rights in the old or new regime: examples
  2. CIRD270200Patent Box: patent pending calculation: Are my qualifying IP rights in the old or new regime? CTA10/ s357BP
  3. CIRD271000Patent Box: patent pending calculation: Transitional provisions from the old regime CTA10/s357BQ
  4. CIRD271600Patent Box: patent pending calculation: Products containing both old and new qualifying IP rights CTA10/s357BQ
  5. CIRD271100Patent Box : transfer of trade provisions
  6. CIRD271500Patent Box: Considering streaming income requirement CTA10/ s357BF and s357BQ
  7. CIRD272000Patent Box: Tracking and tracing R&D expenditure CTA10/s357BLB
  8. CIRD272100Patent Box: nature of records to keep for tracking and tracing
  9. CIRD272200Patent Box: when to start tracking and tracing R&D expenditure CTA10/s357BLF
  10. CIRD273100Patent Box: small claims treatment for notional royalty appropriate percentage CTA10/s357BNA
  11. CIRD273200Patent Box : small claims treatment for global streaming CTA10/s357BNC
  12. CIRD274000Patent Box: R&D fraction: contents
  13. CIRD275000Patent Box : Calculation Flowchart
  14. CIRD275100Patent Box: Calculation steps preparation CTA10/s357BF as modified by s357BQ
  15. CIRD275200Patent Box: streaming calculation steps continued CTA10/s357BF as modified by s357BQ
  16. CIRD275300Patent Box: examples of streaming calculations
  17. CIRD275500Patent Box: using the Value Fraction in exceptional circumstances CTA10/s357BLH(3)
  18. CIRD276000Patent Box: how Patent Box rules apply for Cost Sharing Arrangements (CSAs): contents
  19. CIRD277000Patent Box: example of Patent Box calculation
  20. CIRD270100 Patent Box: new regime: What is meant by the old and new regime? CTA10/ s357BO