Jurisdiction(s):
United Kingdom

Key definition

Know-how definition

What does Know-how mean? Know-how describes practical technical or commercial information—typically confidential—that enables a business to perform processes, make products or deliver services more effectively. It covers methods, formulas, designs, operating procedures and problem-solving techniques, whether recorded or retained in an individual’s memory. It is a descriptive term rather than a defined statutory concept and is not a property right in itself. In the UK and Ireland it is commonly protected as confidential information under the law/equitable duty of confidence (e.g. Coco v A N Clark; Saltman Engineering). Where the information satisfies the statutory definition of a trade secret, additional remedies apply under the Trade...

Know‑how capital allowances (UK): scope, qualifying expenditure, exclusions (cash basis, control transactions), pooling and 25% writing‑down, balancing charges and allowances

Published by a LexisNexis Tax expert

Practice notes

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are capital allowances available to traders.

Capital allowances are chiefly available to individuals and other unincorporated entities for new acquisitions. They are not, however, available to anyone carrying on a trade that uses the cash basis. For companies, capital allowances arise only on qualifying capital expenditure on know-how where the acquirer falls outside the corporate intangible assets regime in Part 8 of the Corporation Tax Act 2009 (CTA 2009) in relation to that know-how. This applies where the know-how does not meet the asset or time conditions required to be within CTA 2009, Pt 8. For more detail, see Practice Notes: What is an intangible fixed asset? and What is a pre-FA 2002 asset?

‘Know-how’ is specifically defined as industrial information or techniques likely to aid:

manufacturing or processing goods or materials
mining
agricultural, forestry or fishing operations

HMRC does not accept that commercial know-how (i.e. market research, customer lists and sales techniques, etc.) qualifies for know-how allowances, as this form of know-how is not industrial information or techniques relating to manufacturing or processing...

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Web page updated on 21/05/2026

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