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HMRC internal manual

Corporate Intangibles Research and Development Manual

Core computational rules: accounting: entries within new rules: link with intangible assets: introduction

Link between accounting entries and intangible assets

The accounting entries from which the deductible debits and taxable credits within CTA09/PART8 are derived are those that relate to intangible assets in ways defined in that Part.

The accounting entries leading to deductible debits are one of the following:

  • in respect of expenditure relating to the intangible asset in question in the ways set out in CIRD12250 
  • in respect of the reversal of previous accounting gains - see CIRD12560 

As regards the accounting entries leading to taxable credits, see CIRD12280.