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HMRC internal manual

Corporate Intangibles Research and Development Manual

Introduction to manual: material covered

This manual applies almost exclusively for the purposes of corporation tax. It covers the following subjects:

  • The taxation of intangible assets under CTA09/PART8, see CIRD10000.
  • Remediation of contaminated land, see CIRD60000.
  • The relief for telecommunications licences and other rights covered in FA00/SCH23. For companies with accounting periods ending on or after 1 April 2002, this is replaced by the intangible asset rules. This relief is the only topic in the manual where the rules apply to taxpayers subject to income tax as well as corporation tax, see CIRD70000.
  • Vaccines research relief as introduced in FA02/SCH13, see CIRD75000.
  • Tax credits for research and development. There are reliefs for expenditure by SMEs introduced in FA00/SCH20, and reliefs for large companies introduced in FA02/SCH12, see CIRD80000.
  • The Patent Box regime introduced by FA02 at CTA10/Part 8A, see CIRD200000.

Each of the above subjects has been allotted a separate part of the manual, where it is explored in detail. This introduction provides a general overview to indicate the scope of the subjects and to give an idea where the particular detailed aspects are covered.

Because the corporation tax regime for intangible assets is wide ranging, the introduction to this topic covers rather more territory than the other introductions, and we hope it will serve as a useful overview of the regime. However for this and the other topics you should refer to the detailed description of the rules later on, and not to this introduction, for guidance on specific points.