‘Routine deductions’ means expenditure falling within any of the six heads below provided that they are not subsequently determined as not routine deductions (CIRD220450). An amount can be a routine deduction only if it is taken into account as a deduction in computing the company's trade profits for the purposes of corporation tax.

HMRC would expect it normally to be clear whether an amount is, or is not, a routine deduction. Where there is doubt as to whether an expense is a routine one, HMRC would have regard to materiality of the sum in terms of its overall effect on the Patent Box claim in deciding the best way of allocating the amount.

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