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  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
24 October 2025 - See all updates
  1. Back to contents

CIRD200000 - Patent Box: contents

  1. CIRD200100
    Overview of the Patent Box regime
  2. CIRD201000
    Reduced CT rate for profits from patents
  3. CIRD210000
    Qualifying companies
  4. CIRD220000
    Relevant IP profits
  5. CIRD240000
    Relevant IP losses
  6. CIRD250000
    Anti-avoidance
  7. CIRD260000
    Supplementary
  8. CIRD270000
    Patent Box: calculation steps and examples: contents
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