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There have been several changes to the deductibility of debits in relation to goodwill and other customer related assets since the corporate intangible regime was introduced. The changes are summarised in D1.629A and the treatment of such assets acquired or created before 1 April 2019 is set out in D1.629C.

For goodwill and certain other customer-related assets (described collectively as relevant assets) acquired on or after 1 April 2019, targeted relief is available for the debits brought into account by the company, including debits which arise from a change of accounting policy. Relief will only be available when the relevant assets are acquired as part of a business acquisition that includes the acquisition of qualifying intellectual property (IP) which will be used on a continuing basis in the company's business. The rate of relief is fixed at 6.5% and this will only be available on relevant asset expenditure which is up to six times the cost of the qualifying IP bought with it¹. See further details in 'Restricted