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HMRC internal manual

Corporate Intangibles Research and Development Manual

Patent Box: new regime: how the new rules apply for Cost Sharing Arrangements (CSAs): contents

The principle of applying an R&D fraction to relevant profits is exactly the same within a cost sharing arrangement (CSA) as for all companies preparing a Patent Box computation under the new rules. However, identifying the R&D expenditure and acquisition costs particular to these Patent Box companies may be more difficult because of the various interactions within a CSA. These pages are designed to provide further information on what is required, and also show how they may be met in more complex CSAs.