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 24 Oct, 2025
View on www.hmrc.gov.uk

All Versions (12)

18 Oct, 2025

1 change 98.0%

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

INTM440060 - International Manual - HMRC internal manual - GOV.UK

4 versions

IHTM23242 - VOA service level agreement: key VOA Time Limits/Targets - HMRC internal manual - GOV.UK

13 versions

GACV05300 - Guidance on the Audit of Customs Values - HMRC internal manual - GOV.UK

5 versions

SDLTM10022 - Timeshares - HMRC internal manual - GOV.UK

4 versions

Work out your place of supply of services for VAT rules - GOV.UK

17 versions