Patent Box Scheme

We identify and maximise patent tax relief opportunities. If you have significantly contributed to the creation or development of an invention claimed in a patent – or a product incorporating this item – Patent Box can reduce your corporation tax rate on qualifying IP income to 10%.

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Maximising the value of your patents

The Patent Box regime aims to attract R&D investment, leading to the creation and active management of patentable intellectual property (IP). Leyton provides an end-to-end consultancy service which identifies, maps and analyses patent tax relief opportunities for clients.

How can my business benefit?

  • To qualify, you must have undertaken qualifying development by making a significant contribution to the creation or development of the invention claimed in the patent, or a product incorporating this item
  • You should be able to identify and calculate your relevant profits from qualifying IP income
  • Qualifying companies can apply a reduced 10% rate of corporation tax on all profits relating to qualifying patents, instead of the normal corporate tax rate.
  • Patent Box Scheme can be leveraged in addition to the R&D tax credit scheme, and claimed simultaneously

We offer support in the following areas:

  • Identifying qualifying patents
  • Liaising with patent attorneys to expedite patent applications or verify further opportunities
  • Reviewing or advising on implementing patenting and IP ownership policies
  • Mapping and quantifying relevant IP profit
  • Analysing transfer pricing arrangements
  • Negotiating with HMRC on qualifying conditions
  • Accurately applying nexus fraction in your business

Leyton services which may interest you

Our highly experienced in-house teams constantly monitor market develop­ment and government funding opportunities to provide the most up-to date cost saving solutions. We offer support around a number of government schemes including:

  • R&D Tax Credits

    We support businesses to claim tax relief on innovative projects.

  • RDEC

    We minimise risk and maximise R&D Tax Credits value for large companies

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