The Patent Box is a tax regime for UK companies which allows relevant profits from patents and other forms of Intellectual Property to be taxed at a preferential rate of 10%.
Our guide explains when the tax regime can be applied and how to calculate the relief from making a claim. As with many of the UK's preferential taxes, this can be a complex calculation. If you would like support in understanding how the regime applies to your specific situation, please contact your usual UHY adviser, or one of our Patent Box specialists.
The next step
For more information about the commercial benefits of protecting your company’s IP, or to discuss the potential for making a Patent Box claim, please contact Kevin Edwards or your usual UHY adviser.