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HMRC internal manual

Corporate Intangibles Research and Development Manual

Intangible assets excluded from Schedule 29 as special tax rules apply: introduction

FA02/SCH29/PARA73 (a), and PARA78 - 83

The exclusions in these paragraphs reflect the existence of special tax rules for certain types of intangible asset and for goodwill and intangible assets held for certain purposes. Without these exclusions the provisions in Schedule 29 would override these special tax rules. (See CIRD10110 for the relationship generally between the provisions of Schedule 29 and other CT rules).

The specific background is mentioned in the paragraph dealing with each exclusion.

Unlike the exclusions described in CIRD25025 onwards the provisions in paragraphs 78 to 83 do not exclude all matters in respect of those assets from the provisions of Schedule 29. These provisions provide for two types of exclusion:

  • the exclusion of assets from Schedule 29 except as regards royalties (see CIRD25110 onwards),
  • research and development and other computer software (see CIRD25150 onwards).


However FA02/SCH29/PARA73A relates to websites on which capital allowances have been claimed, entirely excluding the asset from Schedule 29, - see CIRD25145.