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

HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

Patent Box: relevant IP profits: relevant IP income: contents

  1. CIRD220160
    Patent Box: relevant IP profits: relevant IP income: overview
  2. CIRD220170
    Patent Box: relevant IP profits: relevant IP income: head 1: sales income
  3. CIRD220180
    Patent Box: relevant IP profits: relevant IP income: head 1: sales income: packaging
  4. CIRD220190
    Patent Box: relevant IP profits: relevant IP income: head 1: sales income: examples
  5. CIRD220200
    Patent Box: relevant IP profits: relevant IP income: head 2: licence fees and royalties
  6. CIRD220210
    Patent Box: relevant IP profits: relevant IP income: head 2: licence fees and royalties: examples
  7. CIRD220220
    Patent Box: relevant IP profits: relevant IP income: head 3: proceeds of realisation
  8. CIRD220230
    Patent Box: relevant IP profits: relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds or other compensation
  9. CIRD220240
    Patent Box: relevant IP profits: relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds or other compensation: example
  10. CIRD220250
    Patent Box: relevant IP profits: relevant IP income: notional royalties
  11. CIRD220255
    Patent Box: relevant IP profits: relevant IP income: notional royalties: leasing income
  12. CIRD220260
    Patent Box: relevant IP profits: relevant IP income: notional royalties: transfer pricing principles
  13. CIRD220270
    Patent Box: relevant IP profits: relevant IP income: notional royalties: transfer pricing principles: assumptions
  14. CIRD220280
    Patent Box: relevant IP profits: relevant IP income: excluded income
  15. CIRD220290
    Patent Box: relevant IP profits: relevant IP income: mixed sources of income
  16. CIRD220300
    Patent Box: relevant IP profits: relevant IP income: medical use claims
  17. CIRD220305
    Patent Box: relevant IP profits: relevant IP income: non-medical use claims
  18. CIRD220310
    Patent Box: relevant IP profits: relevant IP income: software: introduction
  19. CIRD220315
    Patent Box: relevant IP profits: relevant IP income: software: income earned
  20. CIRD220320
    Patent Box: relevant IP profits: relevant IP income: software: examples
  21. CIRD220325
    Patent Box: relevant IP profits: relevant IP income: software: further examples