Patent Box decision guide

    Which Patents Qualify for Patent Box?

    The review begins with granted rights and the company's role in developing and actively managing the patented innovation.

    Questions to review

    • Hold or exclusively licence-in granted UK/European patents
    • Have undertaken qualifying development on the patents
    • Meet the active ownership and development conditions
    • Reviewing qualifying patents, applications, and exclusive licences

    Map the portfolio

    Annual review of new patents, new product lines, and future eligibility. Strategic advice on how R&D Relief and Patent Box may apply together.

    Explore Patent BoxWhich income qualifies?