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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
15 May 2025 - See all updates
  1. Back to contents
  2. CIRD200000

CIRD270000 - Patent Box: calculation steps and examples: contents

  1. CIRD270300
    Patent Box: patent pending calculations: Are my qualifying IP rights in the old or new regime: examples
  2. CIRD270200
    Patent Box: patent pending calculation: Are my qualifying IP rights in the old or new regime?
  3. CIRD271000
    Patent Box: patent pending calculation: Transitional provisions from the old regime
  4. CIRD271600
    Patent Box: patent pending calculation: Products containing both old and new IP
  5. CIRD271100
    Patent Box : transfer of trade
  6. CIRD271500
    Patent Box: Considering streaming income requirement
  7. CIRD272000
    Patent Box: Tracking and tracing R&D expenditure
  8. CIRD272100
    Patent Box: nature of records to keep for tracking and tracing
  9. CIRD272200
    Patent Box: when to start tracking and tracing R&D expenditure
  10. CIRD273100
    Patent Box: small claims treatment for notional royalty appropriate percentage
  11. CIRD273200
    Patent Box : small claims treatment for global streaming
  12. CIRD274000
    Patent Box: R&D fraction: contents
  13. CIRD275000
    Patent Box : Calculation Flowchart
  14. CIRD275100
    Patent Box: Calculation steps preparation
  15. CIRD275200
    Patent Box: Streaming calculation steps
  16. CIRD275300
    Patent Box, examples of streaming calculations
  17. CIRD275500
    Patent Box: using the Value Fraction in exceptional circumstances
  18. CIRD276000
    Patent Box: Cost Sharing Arrangements (CSAs): contents
  19. CIRD277000
    Patent Box: example of Patent Box calculation
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