Corporate Intangibles Research and Development Manual
RegCanary analysis of a HMRC publication
Why it matters
RegCanary's analysis of what this means for regulated firms.
This update affects businesses claiming tax relief on intangible assets, including software development, data analytics, and digital transformation projects. Businesses must ensure compliance with the updated guidance to avoid potential tax liabilities and penalties.
Who this affects
Sectors and firm types identified in the analysis.
- Corporate Finance
- Real Estate Finance
- Private Equity
- Hedge Funds
- Wealth Management
Source
HMRC
Original publication, 29 October 2026
Read the original publication gov.ukThis is RegCanary's analysis, not the regulator's text. It summarises and interprets the publication above; it is not the HMRC's original wording, and it is not legal advice. Always rely on the original source.