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HMRC internal manual

Business Income Manual

Specific deductions: patents and royalties: costs of registering, or extending the life of, trade marks and designs

S90 Income Tax (Trading and Other Income) Act 2005, S90 Corporation Tax Act 2009

Expenses incurred in obtaining the registration of a design or a trade mark for the purposes of the trade are allowable deductions. Costs of obtaining the extension of the period of a design right or the renewal of registration of a trade mark for the purposes of the trade are also allowable.