This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Corporate Intangibles Research and Development Manual

Intangible assets within CTA09/PART8: asset conditions: outline

Goodwill and intangible fixed assets

An asset satisfies the asset conditions if it is:

  • goodwill as the term is used for accounting purposes (see CIRD11070), or
  • an intangible fixed asset (see CIRD11100) and, in either case, it
  • does not fall within the exclusions described in CIRD25000 onwards.