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HMRC internal manual

Corporate Intangibles Research and Development Manual

Updates: Corporate Intangibles Research and Development Manual

2016

published amendments

Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances
Updating guidance for change made by FA09/S70

published amendments

Introduction to manual: contact point
Update to contact page

published amendments

Core computational rules: realisation of assets: meaning of realisation
Updated reference to HMRC accountants

published amendments

R&D Tax reliefs: Introduction: Rate Tables
Update RDEC rate FA 2015

published amendments

Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002: asset transfers within TCGA92/S139 or S140A
Updated for FRS102

published amendments

R&D tax relief: SME scheme: payable tax credit - for surrenderable loss
Update for change in rates
R&D tax relief: SME scheme: how relief is given
Amended for FA 2015
R&D Tax reliefs: Introduction: Rate Tables
Amended to reflect FA 2015 changes to SME Relief rate

published amendments

R&D Tax reliefs: Introduction: Rate Tables
Table reformatted - no change to content

published amendments

R&D tax relief: legislative structure and time line: SME scheme
2 x minor phrasing changes
R&D tax relief: legislative structure and time line: overview
updated reference to CTA10, and corrected spelling

published amendments

R&D tax relief: legislative structure and time line: large company scheme
Bold text to alert that ch 5 repealed 1 April 16, and 2 paras at end added on transition to RDEC
R&D tax relief: SME scheme: payable tax credit - for surrenderable loss
Update for statutory changes

published amendments

Intangible assets within CTA09/PART8: asset conditions: legislative approach
Updated for FRS102
Core computational rules: accounting: period for which entries taken into account for tax: statute
Update for new UK GAAP
Core computational rules: accounting: period for which entries taken into account for tax: practical effect
Update for new UK GAAP
Intangible assets: introduction: simple example of taxation entries derived from figures in accounts
Amended to reflect adoption of FRS102

published amendments

Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: just and reasonable apportionment
Update for New UK GAAP
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: GAAP acquisition accounting
Update for new UK GAAP
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: outline
Update for new UK GAAP
Core computational rules: accounting: change of accounting policy: disaggregation of assets
Update for New UK GAAP

published amendments

R&D tax relief: conditions to be satisfied: effect of notified state aid (SME scheme only)
amended text as agreed with BIS and IUK in 2015. No reference to BIS state aid office telephone number
R&D tax relief: avoidance: specific statutory defences
changed reference from CTIAA to CTIS
R&D tax relief: legislative structure and time line: time line for changes
Updated for legislative changes through to Summer Budget 2015.
Updated for legislative changes through to Summer Budget 2015.
R&D tax relief: legislative structure and time line: contents
New content page created for CIRD98630 for FA15 changes and new addition to content page at CIRD98000
Created CIRD98620 for FA14 changes
update for fa13

published amendments

R&D tax relief: conditions to be satisfied: production and distribution of goods and services
amended text for CIRD81350 to take account of FA15 changes

published amendments

R&D tax relief: conditions to be satisfied: contents
change title of notified state aid page
R&D tax relief: conditions to be satisfied: effect of notified state aid (SME scheme only)
changed title to 'effect of notified state'

published amendments

Patent Box: overview of the patent box regime: contents
Instructions relating to commencement of regime change 01/07/16 in relation to making elections to new regime and keeping records from that date.

published amendments

Intangible assets: GAAP: conformity with: need to involve HMRC compliance accountants
Update for NEW UK GAAP
Intangible assets: GAAP: conformity with: accounts intended to conform but may not do so: general
Update for NEW UK GAAP
Intangible assets: GAAP: conformity with: accounts not intended to conform
Update for new UK GAAP
Intangible assets: GAAP: conformity with: nature of accounting judgements
Update for new UK GAAP
Intangible assets: GAAP: summary of guidance
Update for new UK GAAP
Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: computer software treated as part of cost of related hardware
New UK GAAP update
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: rights in companies, trusts and partnerships
Update for new uK GAAP
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: financial assets
Update for new UK GAAP
Reinvestment relief: general matters and conditions to be satisfied: by new asset: time limits for reinvestment
Update for new UK GAAP
Core computational rules: realisation of assets: meaning of realisation
Updated reference to HMRC accountants
Core computational rules: taxable credits: ‘negative goodwill’ referable to intangible assets
Update for New UK GAAP
Core computational rules: taxable credits: revaluation of intangible assets: example
Update for NEW UK GAAP
Core computational rules: taxable credits: revaluation of intangible assets
Update for new UK GAAP

published amendments

Intangible assets: notes on accounting practice: introduction
Update for new UK GAAP
Intangible assets: GAAP: conformity with: accounts intended to conform but may not do so: choosing cases for enquiry
Update for NEw UK GAAP
Finance leasing of intangible assets: lessors: computational rules: change of use
Update for New UK GAAP
Finance leasing of intangible assets: lessees: scope
New UK GAAP update
Finance leasing of intangible assets: accountancy background
New UK GAAP update
Intangible assets excluded from CTA09/PART8 as special tax rules apply: R&D: approach
Update for new UK GAAP
Intangible assets excluded from CTA09/PART8 as special tax rules apply: websites in respect of which capital allowances have been claimed
Update for new UK GAAP
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: oil licences
Update for new UK GAAP
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: general
Update for new UK GAAP
Intangible assets excluded from CTA09/PART8: introduction
Update for New UK GAAP
Intangible assets within CTA09/PART8: asset conditions: requirement that asset must be fixed
Updated for FRS102
Intangible assets: introduction: link with accountancy
Updated to reference FRS102

published amendments

R&D tax relief: accountancy: adjustment on change of basis
Update for new UK GAAP
R&D tax credits: accountancy: IAS38
Update for new UK GAAP
R&D tax credits: accountancy: SSAP13
Update for New UK GAAP
R&D tax relief: legislative structure and time line: IAS changes
Update for new UK GAAP
R&D tax relief: categories of qualifying expenditure: consumable stores (historic category)
Update for new UK GAAP
VRR: subcontracting to companies and others
Update for new UK GAAP
Telecommunications licences and rights: accounting and groups: date of acquisition
Update for new UK GAAP
Telecommunications licences and rights: accounting and groups: group accounts
Update for new UK GAAP
Intangible assets: groups: definitional rules
Update for new UK GAAP
Land Remediation Relief: Subcontractors: Payments to a connected sub-contractor: on or before 31 March 2009
Update for new UK GAAP
Land Remediation Relief: Subcontractors: Payment to a connected sub-contractor - on or after 1 April 2009
Update for New UK GAAP
Land Remediation Relief: Timing of relief
Update for new UK GAAP
Update for New UK GAAP
Intangible assets: notes on accounting practice: definition and when to capitalise: goodwill
Update for new UK GAAP
Intangible assets: notes on accounting practice: definition and when to capitalise: intangible assets other than goodwill
Update for new UK GAAP

published amendments

R&D tax relief: accountancy: contents
added CIRD99255
new 99150 added for new uk gaap
R&D tax relief: accountancy: overview
Update for new UK GAAP
R&D tax relief: categories of qualifying expenditure: consumable stores (historic category)
new UK GAAP changes in last para
R&D tax relief: conditions to be satisfied: the definition of R&D for tax purposes
Update for new UK GAAP and changed ICTA references to CTA and ITA
R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
No change see JC comments

published amendments

R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
another try to get the numbering to work
yet another go
try again to get numbering right
Numbering messed up on translation to new intranet so redrafted for para numbering consistency no changes to content
reviewed para numbering after feedback

published amendments

Intangible assets: introduction: valuation issues
Specialist titles updated
Intangible assets regime: contents
Adding contents page for just and reasonable apportionment guidance.

published amendments

R&D tax relief: introduction: help points and further guidance
The change reflects the change of name to CTIS and the removal of the link which used t obe found in the side bar

published amendments

R&D tax relief: conditions to be satisfied: production and distribution of goods and services
Further attempt to try and make paragraph 7 read the same in H M Gov as it does in internal view

published amendments

R&D tax relief: conditions to be satisfied: production and distribution of goods and services
Further attempt to sort out para 7

published amendments

R&D tax relief: SME scheme: overview
updated for fa12 etc chnages
updated for Fa12 + changes
R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
renumbered per CMS guidance

published amendments

R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
Try and get some numbers correct on the public version

published amendments

R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
Attempt to get paragraphs 24 to 43 to be numbered the same in the public version as that which appears in the intranet version
Further attempt to ensure that the numbering in the public document is the same as the intranet. This time I tried 6 to 24
Intangible assets: just and reasonable apportionment: introduction
Typo correction

published amendments

R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
Changes one number from bold to not bold

published amendments

Intangible assets regime: contents
Adding content for CIRD44001 onwards

published amendments

R&D tax relief: SME scheme: pre-trading expenditure
updated statutory references and percentage deemed trading loss after April 15
R&D tax relief: SME scheme: conditions
updated references to RDEC
Updated July 16 bullets replaced with numbered list

published amendments

Intangible assets: FA15 and F2A15 rules for goodwill and relevant assets: contents
Short title amended to required format

published amendments

Intangible assets within CTA09/PART8: asset conditions: goodwill
Adding content for FA15 and F2A15 changes in relation to goodwill
Intangible assets: introduction: related parties
Updating to include FA15 changes to goodwill etc.

published amendments

Patent Box: overview of the patent box regime: where to obtain further information
update contact information

published amendments

R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: frequently asked questions
Change to try and get numbering in the public print working. Currently all entries are example 1. The Intranet copy is fine.
Expanded FAQ 6. to cover the new CT600.

published amendments

Patent Box: overview of the patent box regime: where to obtain further information
updated contact details

published amendments

Intangible assets: related party rules: partnership incorporation of a pre-FA 2002 business: establishing the facts
Update for new UK GAAP
Intangible assets: related party rules: partnership incorporation of a pre-FA 2002 business: technical arguments
Title format error corrected
Intangible assets: related party rules: partnership incorporation of a pre-FA 2002 business: outline
Updated for FA15 changes
Intangible assets: related party rules: circumstances where relevant
Updated for FA15 and F2A15 changes
Intangible assets within CTA09/PART8: asset conditions: importance of distinction between goodwill and intangible asset
Updated for FRS102 and FA15 and F2A15

published amendments

Intangible assets: notes on accounting practice: FRS11/IAS36
Superseded by FRS102 guidance
Intangible assets: notes on accounting practice: FRS10/IAS38
Superseded by FRS102 guidance
Intangible assets: notes on accounting practice: internally generated assets
Update for new UK GAAP FA02 updated to CTA09
Intangible assets: notes on accounting practice: revaluations
Update for New UK GAAP FA02 updated to CTA09
Intangible assets: notes on accounting practice: impairment
Update for new UK GAAP FA02 updated to CTA09
Intangible assets: notes on accounting practice: definition and when to capitalise: goodwill
FA02 updated to CTA09
Intangible assets: notes on accounting practice: definition and when to capitalise: intangible assets other than goodwill
FA02 updated to CTA09
Intangible assets: notes on accounting practice: introduction
FA02 update to CTA09
Intangible assets: notes on accounting practice: amortisation
Update for new UK GAAP
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: rights over tangible assets
Update for New UK GAAP
Core computational rules: accounting: disaggregation of assets: fixed rate write down elections
Update for New UK GAAP

published amendments

Intangible assets within CTA09/PART8: FA02 rule: flowcharts
Re-format title

published amendments

Intangible assets within CTA09/PART8: FA02 rule: time when asset created or acquired: whether expenditure on creation or on enhancement of asset
Amended for FA09
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: asset acquired by a related party from an independent third party
Heading format change. Check cross references before publication.
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from related party in qualifying circumstances: asset within CTA09/PART8 in hands of transferor
Format changes
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: outline
Reformat of headings

published amendments

Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002: asset transfers within TCGA92/S139 or S140A
Change title format and minor edits
Intangible assets: notes on accounting practice: FRS7/IFRS3
Superseded by FRS102 guidance

published amendments

Intangible assets within CTA09/PART8: FA02 rule: contents
Change title format Add CIRD11665, CIRD11688
R&D tax relief: large company scheme: Updated Large Business practice note
Change as requested by LB lead to recognise the change to theme specialists
R&D tax relief: conditions to be satisfied: production and distribution of goods and services
Attempt to sort out the numbering of the examples, which is OK on the intranet but not on the internet

published amendments

Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: when expenditure is treated as incurred
Change to title format and some revisions to text. Insert ref to CIRD11530 Flowchart
Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances
Amended for FA09 changes
Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: goodwill
Revised title and minor text changes
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: asset created on or after 1 April 2002
Revised for FA09 amendment to s885
Intangible assets within CTA09/PART8: FA02 rule: introduction
General update and expansion of page information.

published amendments

Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: exceptions to expenditure incurred rule: overview
Amended for FA09 changes
Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: expenditure incurred rule
Amended for FA09 changes to s885
Intangible assets within CTA09/PART8: FA02 rule: general conditions: asset acquired on or after 1 April 2002 from an unrelated party
Revised text. Cross references and links to be updated before publication of this version.
Intangible assets within CTA09/PART8: FA02 rule: asset created by company on or after 1 April 2002
FA09 amendment to s885 update
Intangible assets within CTA09/PART8: FA02 rule: outline
Revised for FA09 amendment to s885.

published amendments

Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: scope
New page introducing changes made by S70 FA 2009.
Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: exceptions to expenditure incurred rule; example - licence granted by a related party
New page dealing with a licence granted by a related party.

published amendments

Intangible assets: introduction: overview of CTA09/PART8 tax rules
Updated statutory reference
Intangible assets within CTA09/PART8: asset conditions: options in respect of intangible fixed assets
Minor amendment to correct incorrect statutory reference.

published amendments

Intangible assets regime: contents
Change number running order
Intangible assets within CTA09/PART8: FA02 rule: contents
Change page order
Change to page order

published amendments

Intangible assets: company reorganisations: contents
Updating index
To add new section on clearances
Intangible assets: company reorganisations: advance clearances: common reasons for refusal
Additional subject guidance
Intangible assets: company reorganisations: advance clearances: requirements, time limits and appeals
Amendment to previous change (removing extraneous paragraph)
This update clarifies the correct procedure for applying for clearance (necessitated by a recent Tribunal decision which highlighted the issue of applications made by the wrong party) and refers to the most up-to-date legislation.
Intangible assets: company reorganisations: advance clearances: general
Adjustment to remove unnecessary team space.
This update clarifies the rules for submitting clearances under s831 and includes the most up-to-date statutory references.

published amendments

Reinvestment relief: general matters and conditions to be satisfied: by asset realised: chargeable intangible asset requirement: general
Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: comparison with CG roll-over relief
Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: outline of detailed guidance
Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: provisional entitlement to relief
Tax law rewrite update
Reinvestment relief: general matters and conditions to be satisfied: introduction
Tax law rewrite update
Intangible assets excluded from CTA09/PART8 as special tax rules apply: contents
Tax law rewrite update
Intangible assets excluded from CTA09/PART8: contents
Tax law rewrite update
Intangible assets within CTA09/PART8: FA02 rule exceptions: contents
Tax law rewrite - short title only
Intangible assets within CTA09/PART8: FA02 rule: contents
Tax law rewrite - short title only
Intangible assets within CTA09/PART8: asset conditions: contents
Tax law rewrite - short title only

published amendments

Intangible assets: international issues: application of transfer pricing rules
TAX LAW REWRITE
Intangible assets: international issues: company ceases to be resident in UK: deferral of taxable credit: subsequent part-realisation of asset
TAX LAW REWRITE
TAX LAW REWRITE
Intangible assets: international issues: company becomes resident in UK or asset starts to be used in UK trade carried on through a permanent establishment in the UK
Tax law rewrite
Intangible assets: avoidance: introduction
Tax law rewrite
Intangible assets: avoidance: structural defences and their limitations
Tax law rewrite
Intangible assets: avoidance: specific rules
Tax law rewrite
Intangible assets: avoidance: more general CT rules
Tax law rewrite
Intangible assets: avoidance: tax-driven transactions: approach to take
Tax law rewrite
Intangible assets: avoidance: tax-driven transactions: circumstances where anti-avoidance rule may be in point
Tax law rewrite
Intangible assets: avoidance: tax-driven transactions: nature of counteraction
Tax law rewrite
Intangible assets: avoidance: measures in FA03/S184: how they work
Tax law rewrite

published amendments

Intangible assets: groups: principal company
TAX LAW REWRITE
Intangible assets: groups: company cannot belong to more then one group
TAX LAW REWRITE
Finance leasing of intangible assets: lessees: computational consequences
TAX LAW REWRITE

published amendments

Reinvestment relief: computation: interaction with CG roll-over relief: hybrid claims: examples
Updated statutory references to CTA09 following Tax Law Rewrite
Reinvestment relief: computation: interaction with CG roll-over relief: hybrid claims
Updated statutory references for Tax Law Rewrite
Reinvestment relief: computation: interaction with CG roll-over relief: circumstances where roll-over relief no longer available
Updated statutory references to CTA09
Reinvestment relief: computation: old asset within CG code
Updated for Tax Law Rewrite
Reinvestment relief: computation: old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation
Updated for Tax Law Rewrite
Reinvestment relief: computation: old asset chargeable intangible asset: complete realisation of asset: proceeds not fully reinvested
Updated for Tax Law Rewrite
Reinvestment relief: computation: old asset chargeable intangible asset: complete realisation of asset: proceeds fully reinvested
Updated for Tax Law Rewrite
Reinvestment relief: computation: introduction
Updated for Tax Law Rewrite
Reinvestment relief: general matters and conditions to be satisfied: form of claim
Updated for Tax Law Rewrite
Reinvestment relief: general matters and conditions to be satisfied: by new asset: deemed acquisition: reacquisition of the same asset
Updated for Tax Law Rewrite and text removed in relation to obsolete CG Manual reference
Reinvestment relief: general matters and conditions to be satisfied: by new asset: must be 'chargeable intangible asset'
Updated for Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: by new asset: expenditure must be capitalised
Updated for Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: by new asset: time limits for reinvestment
Updated for Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: by new asset: summary
Updated for Tax Law Rewrite
Reinvestment relief: general matters and conditions to be satisfied: on realisation: part realisation of asset to related party
Updated for Tax Law Rewrite
Reinvestment relief: general matters and conditions to be satisfied: on realisation: exclusion of deemed realisations
Updated for Tax Law Rewrite
Reinvestment relief: general matters and conditions to be satisfied: on realisation: proceeds test
Updated for Tax Law Rewrite
Reinvestment relief: general matters and conditions to be satisfied: by asset realised: assets within CG code
Update for Tax law rewrite
Reinvestment relief: general matters and conditions to be satisfied: by asset realised: chargeable intangible asset requirement: telecommunications assets and Lloyd's syndicate capacity
Tax law rewrite
R&D tax relief: categories of qualifying expenditure: externally provider worker - connected staff supplier
Update made to reflect recent changes to guidance in CIRD83200
R&D tax relief: categories of qualifying expenditure: externally provided workers
This change was required as a consequence of changes in CIRD 83200
R&D tax relief: categories of qualifying expenditure: staffing costs - measure of
This is an expansion on guidance in regards to S1123 (3) CTA 2009

published amendments

Intangible assets: international issues: company ceases to be resident in UK: deferral of taxable credit: general
TAX LAW REWRITE
Intangible assets: international issues: company ceases to be resident in UK or asset ceases to be used in UK trade carried on through a permanent establishment in the UK
TAX LAW REWRITE

published amendments

Intangible assets: avoidance: tax-driven transactions: relationship of anti-avoidance rule with other provisions
Tax law rewrite
Intangible assets: avoidance: tax-driven transactions: outline of provision
Tax law rewrite
Intangible assets: avoidance: change of ownership of company
Tax law rewrite

published amendments

Intangible assets: avoidance: measures in F2A05/S41: change to rules: related party rules
Tax law rewrite update
R&D tax relief: accountancy: adjustment on change of basis
reverse pdf add test
test to add pdf document
Intangible assets: avoidance: measures in F2A05: change to rules: market value rules
Tax law rewrite update
Intangible assets: avoidance: measures in FA03/S184: position for accounting periods ending at different times
Tax law rewrite
Intangible assets: avoidance: measures in FA03/S184: background
Tax law rewrite

published amendments

Reinvestment relief: groups of companies: general
TAX LAW REWRITE
Intangible assets: introduction: contents
Tax law rewrite
R&D tax relief: introduction: contents
new chapter for simplified guidance
Patent Box: relevant IP profits: marketing assets return figure: notional marketing royalty: assumptions
Correct cross reference to INTM
Intangible assets: avoidance: measures in FA03/S184: position for accounting periods ending at different times
Additional revision re Tax Law Re-write

published amendments

R&D tax relief: simple guide for small companies
fix pdf
fix to pdf
corrected typo

published amendments

R&D tax relief: simple guide for small companies
Hyperlink format corrected.

published amendments

Patent Box: relevant IP profits: relevant IP income: notional royalties: transfer pricing principles: assumptions
updated to include FA16 reference
Patent Box: relevant IP profits: relevant IP income: notional royalties: transfer pricing principles
update to include FA16 legislation

2017

published amendments

Patent Box: contents
adding new chapter

published amendments

Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: tax cost
Updated to include additional circumstances when cost needs to be adjusted
R&D tax relief: introduction: R&D Specialist Unit contact details
Amend telephone numbers
Remove empty cell
Updating contact page
Intangible assets excluded from CTA09/PART8 as special tax rules apply: election in respect of capital expenditure on computer software: approach and procedure
Remove reference to old Inland Revenue
Updated statutory references

published amendments

Patent Box: new regime: contents
update format
updated format
ADDING LINKS
Patent Box: contents
corrected format
new regime chapter following FA16
Patent Box: supplementary: revocation of a Patent Box election
update FA16
Patent Box: anti-avoidance: tax advantage schemes
update for FA16
Patent Box: anti-avoidance: contents
new contents page CIRD250140
Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
to include FA16
Patent Box: relevant IP profits: profits arising before grant of right
update for FA16
Patent Box: relevant IP profits: elections for small claims treatment: small claims amount: MAR
update for FA16
Patent Box: relevant IP profits: elections for small claims treatment: entry criteria
update to include FA16
Patent Box: relevant IP profits: calculating profits or losses of a trade: shortfall in R&D expenditure: This applies to the old IP regime only
Update for New UK GAAP and FA16 legislation
Patent Box: relevant IP profits: calculating profits or losses of a trade
update to include FA16 changes
Patent Box: relevant IP profits: total gross income of a trade: finance income and excluded income
update for new regime
Patent Box: relevant IP profits: total gross income of a trade
Update for new UK GAAP
Patent Box: relevant IP profits: steps for calculating relevant IP profits of a trade (old regime)
updating for new regime
Patent Box: relevant IP profits: contents
updated following FA16
Patent Box: reduced CT rate for profits from patents
revised to include new regime
Patent Box: overview of the patent box regime: history of the patent box
update explaining why new regime introduced

published amendments

Patent Box: new regime: contents
formatting
formatting
formatting
Patent Box: new regime: R&D fraction: contents
format
added new pages
formatting
Patent Box: anti-avoidance: contents
added new page
Patent Box: relevant IP profits: contents
linked new page
Patent Box: new regime: small claims treatment for notional royalty appropriate percentage CTA10/s357BNA
formatting

published amendments

Intangible assets regime: contents
Correcting index numbering
Correcting index numbering

published amendments

Patent Box: relevant IP profits: relevant IP income: notional royalties
updated for clarity

published amendments

Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
Formatting change
Patent Box: supplementary: revocation of a Patent Box election
Formatting change

published amendments

Intangible assets: FA15 and F2A15 rules for goodwill and relevant assets: contents
Amend title to remove duplication

published amendments

Intangible assets within CTA09/PART8: FA02 rule exceptions: fungible assets: additions to existing holdings outside CTA09/PART8
CTA09/PART8
Typo
Intangible assets within CTA09/PART8: FA02 rule exceptions: fungible assets: introduction
CTA09/PART8
Intangible assets within CTA09/PART8: FA02 rule exceptions: assets already within income regime: syndicate capacity at Lloyd’s
CTA09/PART8
Intangible assets within CTA09/PART8: FA02 rule exceptions: assets already within income regime: certain telecommunications assets
ITTOIA/PART2
Intangible assets within CTA09/PART8: FA02 rule exceptions: assets already within income regime: introduction
CTA09/PART8
Intangible assets within CTA09/PART8: FA02 rule exceptions: royalties: general
Typo
Intangible assets within CTA09/PART8: FA02 rule exceptions: royalties: definition of royalties
Typo
Intangible assets within CTA09/PART8: FA02 rule exceptions: royalties: outline
Citation style
Intangible assets within CTA09/PART8: FA02 rule exceptions: contents
Title
Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: when expenditure is treated as incurred
Typo
Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: exceptions to expenditure incurred rule; example - licence granted by a related party
typo
Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances
Typo fix
Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: goodwill
Typo
Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: exceptions to expenditure incurred rule: overview
Typo
Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: expenditure incurred rule
Typo
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002: asset transfers within TCGA92/S139 or S140A
Typo
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: asset created on or after 1 April 2002
Typo
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: asset acquired by a related party from an independent third party
Typo
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: outline
Typo
Intangible assets within CTA09/PART8: FA02 rule: general conditions: asset acquired on or after 1 April 2002 from an unrelated party
fix hyperlink
Intangible assets within CTA09/PART8: FA02 rule: asset created by company on or after 1 April 2002
typo
Intangible assets within CTA09/PART8: FA02 rule: outline
Underlining
Intangible assets within CTA09/PART8: FA02 rule: introduction
References/punctuation
Intangible assets within CTA09/PART8: FA02 rule: contents
title
Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from related party in qualifying circumstances: asset within CTA09/PART8 in hands of transferor
Contents page correction
Intangible assets within CTA09/PART8: asset conditions: options in respect of intangible fixed assets
Citation update
Intangible assets within CTA09/PART8: asset conditions: requirement that asset must be fixed
Citation style
Intangible assets within CTA09/PART8: asset conditions: importance of distinction between goodwill and intangible asset
Punctuation
Intangible assets within CTA09/PART8: asset conditions: meaning of intangible asset: accountancy test
Legislation update
Intangible assets within CTA09/PART8: asset conditions: assets other than goodwill: outline
Adjusting form of citation
Intangible assets within CTA09/PART8: asset conditions: goodwill
Legislation and phrasing
Intangible assets within CTA09/PART8: asset conditions: outline
Punctuation
Intangible assets: introduction: avoidance
Punctuation
Intangible assets: introduction: finance leasing
Removal of ref to "new" rules
Intangible assets: introduction: international aspects
Legislation reference update
Intangible assets: introduction: reinvestment relief: example
Punctuation amends
Intangible assets: introduction: disallowance of sums charged in the accounts
Updating ICTA reference (ICTA S74)
Intangible assets: introduction: chronology of CTA09 reforms
Title update
Intangible assets: introduction: contents
Update
Titles update
Intangible assets: introduction: overview of CTA09/PART8 tax rules
Title correction
Intangible assets: FA15 and F2A15 rules for goodwill and relevant assets: contents
Title correction

published amendments

Intangible assets regime: contents
New page
Intangible assets: company reorganisations: amalgamation of business of building societies, industrial and provident societies and co-operative associations
TLR
Intangible assets: company reorganisations: transfer of building society business
TLR
Intangible assets: company reorganisations: transfer of life assurance business
TLR
Intangible assets: company reorganisations: transfer of non UK trade between EU companies: meaning of terms
TLR
Intangible assets: company reorganisations: transfer of non UK trade between EU companies
TLR
Intangible assets: company reorganisations: formation of a Societas Europaea (SE)
TLR
Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: further deferral
TLR
Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: when deferral ceases
TLR
Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: amount of charge deferred
TLR
Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: deferral of charge
TLR
Intangible assets: company reorganisations: transfer of UK trade between EU residents: further conditions
TLR
Intangible assets: company reorganisations: transfer of UK trade between EU residents: general
TLR
Intangible assets: company reorganisations: transfer of business without consideration: conditions
TLR
Intangible assets: company reorganisations: transfer of business without consideration: general
TLR
Intangible assets: company re-organisations: overview
TLR
TLR
Intangible assets: groups: degrouping: intra group payments for reinvestment relief and reallocation of taxable credit
TAX LAW REWRITE
Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: procedures
TLR
Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: definitions
TLR
Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: candidates
TLR
Intangible assets: groups: degrouping: reallocation between group members: relevant time and relevant group
TLR
Intangible assets: groups: degrouping: reallocation between group members: candidates
TLR
Intangible assets: groups: degrouping: examples of degrouping computation
TLR
Intangible assets: groups: degrouping: companies not members of same group at time asset transferred
TLR
Intangible assets: groups: degrouping: exclusion of exempt distributions
TLR
Intangible assets: groups: degrouping: exclusion of commercial mergers
TLR
Intangible assets: groups: degrouping: principal company becoming member of another group: subsequent restoration of degrouping adjustment
TLR
Intangible assets: groups: degrouping: principal company becoming member of another group
TLR
Intangible assets: groups: degrouping: when is there a relevant connection between groups?
TLR
Intangible assets: groups: degrouping: associated companies leaving group: subsequent charge
tlr
Intangible assets: groups: degrouping: associated companies leaving group together
TLR
Intangible assets: groups: degrouping: general conditions for adjustment
tlr
Intangible assets: groups: degrouping: outline of rules
TLR
Intangible assets: groups: degrouping: overview
tlr
Intangible assets: groups: tax-neutral transfers: points to watch
TLR
Intangible assets: groups: tax-neutral transfers: effect
TLR
Intangible assets: groups: tax-neutral transfers: conditions
Tax law rewrite
Intangible assets: groups: tax-neutral transfers: introduction
TLR
Intangible assets: groups: continuity: take-over or winding up
TAX LAW REWRITE
Intangible assets: groups: significance of
typo
Intangible assets: groups: overview
TLR
Intangible assets: GAAP: conformity with: is required for CTA09/PART8
TLR
TLR
Intangible assets: GAAP: conformity with: circumstances where accounts may not do so
typo
Intangible assets: GAAP: conformity with: recourse to consolidated accounts
TLR
Intangible assets: GAAP: conformity with: consequences where not followed
TLR
Intangible assets: GAAP: role of
TLR
Intangible assets: GAAP: definition
TLR
Intangible assets: GAAP: summary of guidance
TLR
Finance leasing of intangible assets: lessors: computational rules: change of use
TLR
Finance leasing of intangible assets: lessors: computational rules: general
TLR
Finance leasing of intangible assets: lessors: exclusions
TLR
Finance leasing of intangible assets: lessors: general
TLR
Finance leasing of intangible assets: lessees: scope
TAX LAW REWRITE
Finance leasing of intangible assets: outline
TAX LAW REWRITE
Intangible assets excluded from CTA09/PART8 as special tax rules apply: election in respect of capital expenditure on computer software: approach and procedure
Citation
Intangible assets excluded from CTA09/PART8 as special tax rules apply: research and development: computational provisions which continue to apply
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: R&D: approach
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: research and development and other computer software: overview
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: websites in respect of which capital allowances have been claimed
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: computer software treated as part of cost of related hardware
Tax law rewrite
Intangible assets excluded from Schedule 29 as special tax rules apply: except as regards royalties: master versions of films and sound recordings
Tax law rewrite
Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: assets held for mutual trade or business
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: assets held for life assurance business
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: introduction
TLR
Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: overview
TLR
Intangible assets excluded from CTA09/PART8: assets held for the purposes of activities outside the charge to CT
TLR
Intangible assets excluded from CTA09/PART8: assets held for non-qualifying purposes
TLR
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: rights in companies, trusts and partnerships
TLR
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: financial assets
TLR
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: oil licences
TLR
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: rights over tangible assets
TLR
Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: general
TLR
Intangible assets excluded from CTA09/PART8: partial exclusion of asset: apportionment
TLR
Intangible assets excluded from CTA09/PART8: introduction
tlr
Reinvestment relief: groups of companies: relief against CG degrouping charge
tlr
Reinvestment relief: groups of companies: relief against reallocated taxable credit on degrouping
TLR
Reinvestment relief: groups of companies: relief against taxable credit on degrouping
TLR
Reinvestment relief: groups of companies: expenditure on shares of company which becomes group member: examples
TLR
Reinvestment relief: groups of companies: expenditure on shares of company which becomes group member: further rules
TLR
Reinvestment relief: groups of companies: expenditure on shares of company which becomes group member: qualifying conditions
TLR
Reinvestment relief: groups of companies: expenditure on new assets by another group member
TLR
Reinvestment relief: computation: interaction with CG roll-over relief: hybrid claims: examples
typo
Core computational rules: realisation of assets: asset deemed to be realised while remaining in hands of company
citations
Intangible assets: introduction: overview of CTA09/PART8 tax rules
Update ICTA
Intangible assets: introduction: chronology of CTA09 reforms
Standardisation
Core computational rules: taxable credits: accounting gains reversing previous accounting losses
Typo
Core computational rules: taxable credits: revaluation of intangible assets
Typo
Core computational rules: taxable credits: receipts recognised as they accrue: general
CTA09 standardisation
Core computational rules: taxable credits: introduction
Typo
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: capitalisation of asset at valuation
Hyperlink
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: where tax and accounting values diverge: Lloyd’s syndicate capacity
CTA09/PART8
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: where tax and accounting values diverge: period expenditure first capitalised
CTA09/PART8
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: deemed to be acquired at book value
Hyperlink
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: outline
Typo
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: tax cost
hyperlink
Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of remuneration delayed
typo
Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of pension contributions delayed
CTA09/PART8
Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: criminal payments
CTA09/PART8
Core computational rules: deductible debits: general matters and adjustments for tax purposes: mostly relevant where expenditure written off as incurred
CTA09/PART8
Core computational rules: deductible debits: general matters and adjustments for tax purposes: accounting losses in respect of the reversal of previous accounting gains
CTA09/PART8
Core computational rules: deductible debits: general matters and adjustments for tax purposes: abortive expenditure on realisation
Citation standardisation
Core computational rules: deductible debits: general matters and adjustments for tax purposes: expenditure charged to the profit and loss account as it accrues
Citation standardisation
Core computational rules: accounting: change of accounting policy: disaggregation of assets
Typo
Core computational rules: accounting: entries from which deductible debits derived: exclusion of expenditure on tangible assets
Adding hyperlink
Core computational rules: accounting: entries from which deductible debits derived: link between accounting entries and intangible assets within new rules
CTA09/PART8
Core computational rules: accounting: entries within new rules: link with intangible assets: introduction
typo
Core computational rules: accounting: period for which entries taken into account for tax: statute
typo
Core computational rules: accounting: subject to any adjustments required
Citation standardisation

published amendments

R&D tax relief: introduction: R&D Specialist Units
Removing details of old units
Intangible assets: company reorganisations: advance clearances: common reasons for refusal
Re format heading

published amendments

R&D tax relief: introduction: R&D Specialist Unit contact details
Attempt to tidy up the formatting on internet (intranet is fine).
Patent Box: relevant IP profits: elections for small claims treatment: entry criteria
Minor formatting changes

published amendments

Patent Box : New Regime : Calculation Flowchart
change
change
change
change
Change

published amendments

Patent Box : new regime: The terms of the R&D fraction CTA10/s357BLA - BLE
corrected link

published amendments

R&D tax relief: introduction: R&D Specialist Unit contact details
The deletion of all contents and starting again with no tables in an attempt to make our output to our clients on the internet readable.

published amendments

R&D tax relief: introduction: R&D Specialist Unit contact details
Yet another attempt to make the internet version actually usable by our customers. Intranet is still fine, internet not despite getting rid of the boxes.

published amendments

Intangible assets: company reorganisations: contents
tlr
Intangible assets excluded from CTA09/PART8 as special tax rules apply: election in respect of capital expenditure on computer software: computational consequences
TLR
Intangible assets: groups: company cannot belong to more then one group
tlr
Intangible assets: groups: definitional rules
TAX LAW REWRITE

published amendments

Patent Box: new regime: using the Value Fraction in exceptional circumstances CTA10/s357BMH(3)
hyperlinks added
Patent Box: new regime: Calculation steps continued CTA10/s357BF as modified by s357BQ
added hyperlinks
Patent Box: new regime: Calculation steps preparation CTA10/s357BF as modified by s357BQ
added hyperlinks
Patent Box: new regime: terms of the fraction: Acquisition of relevant qualifying IP rights CTA10/s357BLE
typo and hyperlink added
Patent Box: new regime: Terms of the R&D fraction : R&D subcontractor expenditure CTA10/s357BLC and BLD
hyperlinks added
Patent Box : New Regime : Terms of the Fraction: R&D Direct expenditure CTA10/s357BLB
added hyperlinks
Patent Box : new regime: The terms of the R&D fraction CTA10/s357BLA - BLE
added hyperlinks
Patent Box : new regime: R&D fraction: Overview
added hyperlinks
Patent Box : new regime: small claims treatment for global streaming CTA10/s357BNC
typo
Patent Box: new regime: small claims treatment for notional royalty appropriate percentage CTA10/s357BNA
added hyperlinks
Patent Box: new regime : when to start tracking and tracing R&D expenditure CTA10/s357BLF
typos
Patent Box: new regime: Tracking and tracing R&D expenditure CTA10/s357BLB
hyperlinks added
Patent Box: new regime: Products containing both old and new qualifying IP rights CTA10/s357BQ
typo corrections
Patent Box: new regime : Streaming income requirement CTA10/ s357BF and s357BQ
hyperlinks added
Patent Box: new regime: Transitional provisions from the old regime CTA10/s357BQ
hyperlinks added
Patent Box: new regime: Are my qualifying IP rights in the old or new regime? CTA10/ s357BP
hyperlinks added
Patent Box: new regime: What is meant by the old and new regime? CTA10/ s357BO
hyperlinks added

published amendments

Patent Box : New Regime : Calculation Flowchart
formatting

published amendments

Patent Box : New Regime : Calculation Flowchart
spaced at 9
removed format

published amendments

Patent Box : New Regime : Calculation Flowchart
changed
re-formatted
changed
changed
change
changed formatting
media added
remove format
changed
changed attachment

published amendments

R&D tax relief: introduction: R&D Specialist Unit contact details
Given up on trying to remove the link, just made it clear that it does not work.
Removing link which is not working

published amendments

Patent Box : New Regime : Calculation Flowchart
Link to PDF version of flowchart updated.

published amendments

Patent Box: relevant IP profits: relevant IP income: notional royalties
Coding
Coding
Rogue coding
Incorrect formatting in heading on first paragraph
Patent Box: relevant IP profits: profits arising before grant of right
Coding amended
Heading on first paragraph amended

published amendments

Patent Box: overview of the patent box regime: where to obtain further information
updated contact details

published amendments

Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
attempting correct numbering again
numbering correction

published amendments

Patent Box: supplementary: revocation of a Patent Box election
clarification of wording
Patent Box : New Regime : Calculation Flowchart
removed reference to powerpoint

published amendments

R&D tax relief: categories of qualifying expenditure: staffing costs - measure of
This update introduces the procedure to deal with company’s which restricted their claims more than required as a result of the note read to the RDCC on 8 October 2014.

published amendments

R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: calculation of credit
Updating rate from 10% to 11% - obviously missed earlier

published amendments

R&D tax relief: conditions to be satisfied: BIS Guidelines (formerly DTI Guidelines) (2004) - text
Trying to sort out numbering in public copy (this time numbers 10 and 19)

published amendments

R&D tax relief: categories of qualifying expenditure: staffing costs - measure of
Trying to make title of reimbursed expenditure work in public document. It already works in HMRC internal document.

published amendments

Patent Box : New Regime : Calculation Flowchart
fixing format
trying again to fix the accessible version
trying to make accessible format work
Patent Box: relevant IP profits: relevant IP income: contents
added missing pages to contents

published amendments

R&D Tax reliefs: R&D expenditure credit (RDEC) Scheme: overview
Correcting CIRD reference I pu in two minutes ago
Box numbers for 2015 CTSA

published amendments

Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
amendments relating to glitches within s357GCA
Patent Box: relevant IP profits: profits arising before grant of right
clarification that a s357A(1) election is needed to cover patent pending years, no change of policy
Patent Box: streaming: determining relevant IP profits
removed the 'excluding transfer pricing adjustments' as those that are to be regarded as taxable credits of trade should be included

published amendments

R&D Tax reliefs: R&D expenditure credit (RDEC) scheme: example 2: loss making company in receipt of RDEC)
Tables reformatted. No change to text.

published amendments

R&D tax relief: large company scheme: Updated Large Business practice note
Change of personnel

published amendments

Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
better format for gov.uk

published amendments

Intangible assets: company reorganisations: contents
Updating index for replacement CIRD42090 page

published amendments

Intangible assets: company reorganisations: contents
Remove index to duplicate CIRD42090