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CIRD276000 | Patent Box: how Patent Box rules apply for Cost Sharing Arrangements (CSAs): contents

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

The principle of applying an R&D fraction to relevant profits is exactly the same within a cost sharing arrangement (CSA) as for all companies preparing a Patent Box computation under the new rules. However, identifying the R&D expenditure and acquisition costs particular to these Patent Box companies may be more difficult because of the various interactions within a CSA. These pages are designed to provide further information on what is required, and also show how they may be met in more complex CSAs.

Contents5 entries

  1. CIRD276050Patent Box: What is a CSA and how CSA members qualify for Patent Box
  2. CIRD276300Patent Box: CSA: identifying S1 and S2 in complex CSAs - a series of steps
  3. CIRD276100Patent Box: CSA interaction of 'pass through' costs and subcontracting R&D by a member of a cost sharing arrangement (CSA)
  4. CIRD276150Patent Box: How CSA companies can prepare for the Patent Box calculation
  5. CIRD276200Patent Box: CSA: examples of the Patent Box calculation for a company members of a Cost Sharing Arrangement