Does your company own a patent?
You may be able to reduce the corporation tax rate on qualifying Patent Box profits to 10% We help UK SMEs determine whether they qualify, calculate the relief correctly and make the claim.
How much could your business save?
Drag the slider to your qualifying patent profits and see the tax saving the Patent Box regime delivers at a glance.
Qualifying patent profits
Quick select
Illustrative calculation only. Your actual Patent Box benefit depends on the relevant IP income, qualifying expenditure, nexus fraction, ownership and development conditions, and the Patent Box profit calculation.
Annual Patent Box saving
reduction
25% standard corporation tax rate
10% Patent Box corporation tax rate
Start with your eligibility assessment
Illustrative calculation only. Your actual Patent Box benefit depends on the relevant IP income, qualifying expenditure, nexus fraction, ownership and development conditions, and the Patent Box profit calculation.
The Patent Box process
From first conversation to filed claim, this is how we work through a Patent Box engagement.
Understand your IP
What patents do you have and what products or processes use them?
Check eligibility
Ownership, development condition, group structure and qualifying IP rights.
Identify qualifying income
Product sales, licensing, royalties, disposals and other relevant IP income.
Calculate Patent Box profits
Relevant IP profit → nexus fraction → Patent Box deduction.
Make and support the claim
Election, computation and supporting documentation.
Owning a patent is not enough
Patent Box eligibility depends on more than simply holding a patent. The ownership history matters.
Assess Your EligibilityWe look beyond the patent certificate
Patent Box analysis often starts with a simple question, who owns the patent? But the answer isn't always enough.
We trace the ownership and development history of the IP to establish whether the company claiming Patent Box has the necessary rights and has satisfied the relevant development conditions.
A common scenario
"My company owns the patent."
What a specialist investigates
Maximise the value of your patents
Speak with a Patent Box specialist today. We offer a free 20-minute initial consultation to assess your eligibility and identify the relief available to your business.