What is Patent Box and how much is it worth?
Patent Box is available to companies that own or exclusively license qualifying patents and make profits from related patented technology.
Instead of being taxed at the prevailing rate of Corporation Tax, these profits are taxed at an effective rate of 10%.
Who can claim Patent Box?
Potentially available to UK companies that are liable to Corporation Tax
Your company will qualify for this relief if:
- It owns or has the exclusive rights to a patent granted by the UK or European Patent Offices, or by certain countries in the European Economic Area, and;
- It has made a significant contribution to the creation or development of patented technology, or product(s) incorporating it.
How to claim Patent Box?
The claim process for Patent Box can be quite complex, requiring detailed calculations, but our R&D Incentives team are here to help and can work with you to compile your claim.
If you’ve applied for a patent but it’s not yet granted, still talk to us. We’re able to accrue the tax relief from the date you applied and claim it later once the patent has been granted.
Talk to us about your Patent Box claim
Our expert R&D Incentives team are on hand to discuss your claim, no matter how complex it may be.
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R&D Tax Reliefs
Innovation is the lifeblood of industry - and that’s why HMRC offers your company generous tax relief to invest in R&D.
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