We handle every stage of your Patent Box claim
Our three-stage process takes you from eligibility to a submitted claim, and ensures you stay compliant year on year.
We handle every stage of your Patent Box claim
The Patent Box is a UK government tax incentive that allows companies to apply a reduced 10% corporation tax rate to profits earned from patented inventions and certain other qualifying intellectual property. Where the standard corporation tax rate is 25%, that represents a saving of 15 percentage points on qualifying profit, a material reduction that for businesses with significant IP income can amount to hundreds of thousands of pounds each year.
Despite its potential, Patent Box remains significantly underutilised. Many qualifying companies either do not know they are eligible or have never been guided through the process. We exist to change that, ensuring businesses with genuine qualifying IP receive every pound of relief they are entitled to.
Three stages, from first assessment to ongoing compliance
Eligibility Assessment
Know where you stand before you commit.
Patent Box Claims
Maximise every pound of relief available to your business.
Ongoing Compliance
Keep your claim current as your business evolves.
Eligibility Assessment
Know where you stand before you commit.
Not every patent qualifies, and not every qualifying patent generates income that falls within the Patent Box rules. Before investing time and resource in a claim, it is worth understanding precisely what relief is available and what is not. Our eligibility assessment gives you that clarity.
IP portfolio review
We review your patent portfolio, both granted and pending, against the qualifying IP definitions in the legislation.
Income stream analysis
We analyse your revenue to identify which income streams are attributable to qualifying IP.
Corporate structure review
We assess your group structure to confirm the correct entity is making the election and that any sub-licensing arrangements are properly treated.
Relief quantification
We provide a written estimate of the Patent Box benefit available, giving you a clear basis for deciding whether to proceed.
Patent Box Claims
Maximise every pound of relief available to your business.
The Patent Box regime is complex. Qualifying income must be correctly identified, the nexus fraction calculated, and the deduction computed in accordance with HMRC's prescribed methodology. A claim prepared incorrectly or conservatively leaves money on the table. One prepared without rigour invites enquiry.
Income identification
We map your revenue streams against the qualifying IP income categories defined in Part 8A CTA 2010.
Nexus calculation
We calculate the R&D expenditure fraction that determines the proportion of IP income eligible for the reduced rate.
Deduction computation
We compute the Patent Box deduction and prepare the supporting schedules for inclusion in your corporation tax return.
Election and filing
We manage the Patent Box election and liaise with your accountants to ensure the claim is correctly reflected in your CT600.
Ongoing Compliance
Keep your claim current as your business evolves.
Patent Box is not a one-off exercise. As your patent portfolio grows, your revenue mix changes, and your corporate structure evolves, your claim must be updated to reflect those changes. We provide year-on-year compliance support so your relief is never understated and your position is always defensible.
Annual claim refresh
We update your Patent Box calculations each year, incorporating new patents, revised income figures, and any changes to the nexus fraction.
Portfolio monitoring
We track your patent portfolio and alert you when new grants create additional eligibility.
Legislative updates
We monitor HMRC guidance and legislative changes that may affect your claim, and advise you proactively.
Accountant liaison
We work directly with your existing accountants, providing the Patent Box schedules they need to complete your CT600 accurately.
Ready to find out what your Patent Box claim is worth?
We offer a free 20-minute consultation to assess your position and give you a clear view of the relief available to your business. No obligation, no commitment.