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HMRC internal manual

Corporate Intangibles Research and Development Manual

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

  1. CIRD220160
    Relevant IP income: overview
  2. CIRD220170
    Relevant IP income: head 1: sales income
  3. CIRD220180
    Relevant IP income: head 1: sales income: packaging
  4. CIRD220190
    Relevant IP income: head 1: sales income: examples
  5. CIRD220200
    Relevant IP income: head 2: licence fees and royalties
  6. CIRD220210
    Relevant IP income: head 2: licence fees and royalties: examples
  7. CIRD220220
    Relevant IP income: head 3: proceeds of realisation
  8. CIRD220230
    Relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds and other compensation
  9. CIRD220240
    Relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds and other compensation: example
  10. CIRD220250
    Relevant IP income: notional royalties
  11. CIRD220251
    Patent Box: relevant IP profits: relevant IP income: notional royalties: calculation
  12. CIRD220252
    Patent Box: relevant IP profits: relevant IP income: notional royalties: examples
  13. CIRD220255
    Relevant IP income: notional royalties: leasing income
  14. CIRD220260
    Relevant IP income: notional royalties: transfer pricing principles
  15. CIRD220270
    Relevant IP income: notional royalties: transfer pricing principles: assumptions
  16. CIRD220280
    Relevant IP income: excluded income
  17. CIRD220290
    Relevant IP income: mixed sources of income
  18. CIRD220300
    Relevant IP income: medical use claims
  19. CIRD220305
    Relevant IP income: non-medical use claims
  20. CIRD220310
    Relevant IP income: software: introduction
  21. CIRD220315
    Relevant IP income: software: income earned
  22. CIRD220320
    Relevant IP income: software: examples
  23. CIRD220325
    Relevant IP income: software: further examples