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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:
21 November 2024 - See all updates
  1. Back to contents
  2. CIRD200000

CIRD260000 - Patent Box: supplementary: contents

This section contains more guidance on various provisions within the Patent Box not covered in detail elsewhere in the CIRD manual.

  1. CIRD260100
    How to make a Patent Box election
  2. CIRD260110
    Revocation of a Patent Box election
  3. CIRD260120
    Partnerships
  4. CIRD260140
    Meaning of ‘group’
  5. CIRD260150
    Other interpretation
  6. CIRD260160
    Interaction with TIOPA 2010
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