Eligibility
The conditions a company and its intellectual property must meet, including qualifying IP, the development condition and additional considerations for groups.
A practical guide to Patent Box
Patent Box can allow eligible UK companies to apply a reduced Corporation Tax rate to qualifying profits generated from patented technology. Our guide explains how the scheme works, who may qualify and the areas businesses should consider before making an election.
Receive your copyWhat the guide covers
A practical introduction to Patent Box, including the main eligibility conditions, the profits that may qualify, election timing and the relationship with R&D tax relief.
Qualifying profits
How Patent Box can apply to profits arising from patented technology, including qualifying products, licences and processes.
Elections and calculations
When an election should be considered, the relevant time limits and how the Patent Box calculation determines the profit benefiting from the reduced rate.
R&D tax relief and records
How Patent Box can sit alongside R&D tax relief and the records businesses should consider retaining to support their position.
Receive the Patent Box guide
Complete the form to receive the practical guide directly by email.
- Patent Box eligibility
- Qualifying intellectual property and profits
- Election timing and the 10% effective rate
- Interaction with R&D tax relief
- Records and evidence to consider
Enter your details
We will send the Patent Box guide directly to the email address provided.
