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HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
11 May 2026 - See all updates

CIRD260130 - Patent Box: supplementary: cost sharing arrangements

Page archived. The Guidance on Cost Sharing Arrangements (CSA) has been moved to one section {#}CIRD276000 for greater clarity.