Patent Box Regime

RD-TCC helps businesses assess, prepare and maximise compliant Patent Box claims, allowing qualifying profits from patented inventions to benefit from an effective 10% Corporation Tax rate. We work alongside accountants as a specialist technical and tax partner, reducing complexity and internal workload.

Our service covers eligibility, Patent Box elections, qualifying IP income, profit streaming, routine returns, marketing asset returns, nexus calculations and the Patent Box deduction. Compliance is built into every stage, with calculations linked to the company’s qualifying development activity and supporting evidence.

Where an innovation may be patentable, we can scope the invention and prepare a technical report for a patent attorney. Once the patent is granted, we support the claim, including eligible profits generated while the application was pending.