{"id":86,"date":"2024-03-25T12:41:48","date_gmt":"2024-03-25T12:41:48","guid":{"rendered":"https:\/\/ukbusinessformations.com\/?page_id=86"},"modified":"2026-01-29T15:26:07","modified_gmt":"2026-01-29T15:26:07","slug":"patent-box-program-uk","status":"publish","type":"page","link":"https:\/\/ukbusinessformations.com\/fr\/accounting-and-tax-in-the-uk\/patent-box-program-uk\/","title":{"rendered":"Programme Patent Box"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;4px||8px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||3px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][lwp_divi_breadcrumbs font_icon=&#8221;&#x35;||divi||400&#8243; use_before_icon=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/lwp_divi_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;5px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;10px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Patent Box Program in the UK<\/h1>\n<p>The Patent Box program in the UK is a tax incentive scheme aimed at encouraging innovation and investment in research and development (R&amp;D) by providing preferential tax treatment for income derived from patented inventions. This guide outlines the key features of the Patent Box program and its benefits for eligible businesses.<\/p>\n<h2>Overview of the Program<\/h2>\n<p>The Patent Box program allows eligible businesses to apply a reduced rate of corporate tax to profits earned from qualifying patents. Qualifying patents must be granted by the UK Intellectual Property Office (UKIPO) or the European Patent Office (EPO) and cover specific products or processes.<\/p>\n<h3>Eligibility Criteria<\/h3>\n<p>To qualify for the Patent Box program, businesses must meet certain eligibility criteria, including:<\/p>\n<ul>\n<li>Ownership or exclusive licensing of qualifying patents<\/li>\n<li>Derivation of income from patented inventions<\/li>\n<li>Active involvement in the development or improvement of patented inventions<\/li>\n<\/ul>\n<h2>Tax Benefits for Eligible Businesses<\/h2>\n<p>Businesses that participate in the Patent Box program can benefit from various tax incentives, including:<\/p>\n<ul>\n<li>Reduced corporate tax rate on profits derived from qualifying patents<\/li>\n<li>Increased after-tax profits for reinvestment in R&amp;D activities<\/li>\n<li>Enhanced competitiveness and innovation capabilities<\/li>\n<\/ul>\n<h3>Calculation of Patent Box Relief<\/h3>\n<p>The calculation of Patent Box relief involves determining the proportion of profits attributable to qualifying patents and applying the reduced tax rate accordingly. Businesses may need to undertake complex calculations to accurately assess their eligibility for the program and optimize tax savings.<\/p>\n<h2>Application Process<\/h2>\n<p>Businesses interested in participating in the Patent Box program must undergo an application process, which may involve:<\/p>\n<ul>\n<li>Identifying qualifying patents and relevant income streams<\/li>\n<li>Preparing and submitting documentation to HM Revenue &amp; Customs (HMRC)<\/li>\n<li>Ensuring compliance with program requirements and regulations<\/li>\n<\/ul>\n<h3>Professional Advice<\/h3>\n<p>Given the complexity of tax laws and patent regulations, seeking professional advice from experienced advisors is essential for businesses considering participation in the Patent Box program. Tax specialists, patent attorneys, and financial advisors can provide expert guidance on eligibility, application procedures, and tax planning strategies.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"et-module-c43d4e1f-1f81-42f0-a354-72751079f37c et_pb_column ui-sortable et-animated--vb et_pb_column_2_3 et_pb_column_1 et-first-child et-last-child-2 et_pb_with_border\" data-address=\"1.0.0\">\n<div class=\"et_fb_editing_enabled et-first-child et-last-child et-module-edf3dbc4-a7a1-4581-a704-2fb73f751644 et_pb_text et_pb_module ui-sortable et_pb_text_0 et-animated--vb et_pb_text_align_left et_pb_bg_layout_light\" data-address=\"1.0.0.0\" dynamic=\"[object Object]\" matching=\"[object Object]\" parent_slug=\"et_pb_column\" theme_builder_suffix=\"\" wp_editor_suffix=\"\" wrapper_settings=\"[object Object]\" _key=\"edf3dbc4-a7a1-4581-a704-2fb73f751644\">\n<div class=\"et_pb_text_inner\">\n<div data-shortcode-id=\"1.0.0.0-1712209360870\" data-quickaccess-editable=\"yes\" class=\"et-fb-popover-tinymce\">\n<div class=\"mce-content-body\" contenteditable=\"true\" style=\"position: relative;\">\n<p><strong><a href=\"https:\/\/ukbusinessformations.com\/contact-us\/\">Feel free to contact us<\/a> today for more information.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#D6D6D6&#8243; positioning=&#8221;none&#8221; position_origin_f=&#8221;top_right&#8221; custom_padding=&#8221;25px|35px|25px|35px|true|true&#8221; sticky_position=&#8221;top&#8221; sticky_limit_bottom=&#8221;body&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; position_origin_f=&#8221;top_right&#8221; width=&#8221;100%&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>CONTACT US<\/h3>\n<p>[\/et_pb_text][et_pb_contact_form use_spam_service=&#8221;on&#8221; recaptcha_list=&#8221;ukbusinessformations|ukbusinessformations-0&#8243; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; _unique_id=&#8221;33489bee-0070-4fc7-ae72-1abed29f4baf&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; success_message=&#8221;Thanks for contacting us.&#8221; email=&#8221;info@ukbusinessformations.com&#8221; sticky_enabled=&#8221;0&#8243; locked=&#8221;off&#8221;][et_pb_contact_field field_id=&#8221;Full_Name&#8221; field_title=&#8221;Name&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Email&#8221; field_title=&#8221;Email&#8221; fullwidth_field=&#8221;on&#8221; field_title_tablet=&#8221;Email&#8221; field_title_phone=&#8221;Email&#8221; field_title_last_edited=&#8221;on|desktop&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Message&#8221; field_title=&#8221;Message&#8221; field_type=&#8221;text&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_module lwp_divi_breadcrumbs lwp_divi_breadcrumbs_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"lwp-breadcrumbs\"> <span class=\"before\"><\/span> <span vocab=\"https:\/\/schema.org\/\" typeof=\"BreadcrumbList\"><span property=\"itemListElement\" typeof=\"ListItem\"><a property=\"item\" typeof=\"WebPage\" href=\"https:\/\/ukbusinessformations.com\/fr\/\" class=\"home\"><span property=\"name\">Home<\/span><\/a><meta property=\"position\" content=\"1\"><\/span> <span class=\"separator et-pb-icon\">5<\/span> <\/span><\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>Patent Box Program in the UK The Patent Box program in the UK is a tax incentive scheme aimed at encouraging innovation and investment in research and development (R&amp;D) by providing preferential tax treatment for income derived from patented inventions. This guide outlines the key features of the Patent Box [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":68,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-86","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Patent box Program - UK Company Formation<\/title>\n<meta name=\"description\" content=\"Explore the UK&#039;s Patent Box program benefits, enabling companies to apply a lower tax rate on profits earned from patented inventions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ukbusinessformations.com\/fr\/accounting-and-tax-in-the-uk\/patent-box-program-uk\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Patent box Program - 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