PatentBox 368x960-01
What is Patent Box?

Applied to company profits from eligible patents or other qualifying intellectual property rights such as :

  • Patents granted by the intellectual property offices UK IPO and EPO;
  • Patents granted by the national intellectual property office of 13 EEA countries;
  • Medicinal & botanical IP rights (e.g. supplementary protection certificates);
  • Exclusive licences for patented inventions developed, exploited and defended by the licensee;
  • Patents acquired from another company, actively managed or developed by the acquiring company.
How are the profits calculated?

Profits will be calculated using revenue streams from global sales of:

  • patented products;
  • products incorporating
    one or more patented
    inventions;
  • bespoke parts used in
    the patented product(s);
  • licence fees, royalties or
    proceeds from the sale
    of the patent;
  • Compensation/damages
    resulting from patent infringements
What will Jumpstart do for you?

We will assist in compiling and assessing associated costs and tracked profits from relevant patent protected products, and advise on:

  • The implications of existing R&D eligible expenditure on calculation of relevant IP income;
  • Managing corporation tax benefits of the combination of both R&D tax relief and Patent Box schemes;
  • On-going legislative changes & impact on current or future patent box claims;
  • We will prepare the Patent Box report and associated calculation for inclusion in your tax return.
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Jumpstart your R&D tax credits…Call us on 0844 967 2626