As the Patent Box regime is optional, a company can claim the relief if it has opted in to it. You will be eligible if you own the patent outright – but there are also additional opportunities to claim. You could also be eligible if you have an income from licensing a patent or even if you have sold a patent.
The Patent Box legislation is complicated and the process for submitting a claim can be confusing, but our team of experts are here to help. We will thoroughly assess your position and if we can’t see an opportunity for you to claim the Patent Box tax relief, you won’t pay a penny.