CIRD220200 - Patent Box: relevant IP profits: relevant IP income: head 2: licence fees and royalties - HMRC internal manual - GOV.UK from www.hmrc.gov.uk

Last checked 04 May, 2025
View on www.hmrc.gov.uk

All Versions (11)

09 Jan, 2025

1 change 98.6%

23 Nov, 2023

1 change 98.6%

13 Sep, 2023

6 changes 99.1%

27 Aug, 2023

4 changes 99.8%

11 Sep, 2022

3 changes 96.3%

11 Mar, 2021

1 change 99.7%

19 Sep, 2020

1 change 98.6%

02 Dec, 2018

1 change 98.6%

16 Apr, 2016

1 change 99.7%

22 Nov, 2014

2 changes 86.2%

21 Dec, 2013

First version

Timeline

Related policies

CIRD210120 - Corporate Intangibles Research and Development Manual - HMRC internal manual - GOV.UK

6 versions

BIM56560 - Films and sound recordings: old regime for films: avoidance: corporate exit schemes - how schemes work - HMRC internal manual - GOV.UK

5 versions

HM Revenue & Customs: Revenue & Customs Brief 80/09

1 version

VATLP05800 - Exemption: examples of supplies which are leasing or letting of immovable property - HMRC internal manual - GOV.UK

7 versions

Privacy notice - GOV.UK

33 versions