Patent Box decision guide

    How Patent Box and R&D Relief Interact

    A coordinated approach considers qualifying development expenditure and IP-derived profits.

    Development and commercial outcomes

    Patent Box can reduce tax on qualifying relevant IP profits while leaving the rest of your profits taxed at the applicable Corporation Tax rate.

    • Review existing R&D portfolio for patent opportunities
    • Identify commercialised R&D that could qualify for Patent Box
    • Strategic IP planning for future R&D projects

    Keep the calculations connected

    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 Box