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HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
24 April 2026 - See all updates

BIM45950 - Specific deductions: patents and royalties: contents

This chapter deals with the deductions available in calculating the profits of a trade in connection with patents, know-how, copyright, trade marks and design right. It contains the following:

  1. BIM45951
    Costs of obtaining or extending patent rights
  2. BIM45955
    Expenditure on acquisition of know how
  3. BIM45960
    Costs of registering, or extending the life of, trade marks and designs
  4. BIM45965
    Payment of royalties etc.