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Income Tax
- Income Tax Basics
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- Capital Gains Tax
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- Specialist Situations
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- Foreign Income and Non-Residents
- Making Tax Digital for Income Tax
- Paying Your Tax Bill and Getting Refunds
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- National Insurance
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- Off-Payroll Working (IR35)
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Corporation Tax
- Getting Started with Corporation Tax
- Filing Company Tax Returns
- Paying Corporation Tax
- Allowable Expenses and Deductions
- Corporation Tax Losses
- Capital Gains and Business Assets
- Research and Development Tax Relief
- Creative Industries Tax Reliefs
- Patent Box
- Capital Allowances
- Advanced Corporation Tax Topics
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- Charities and Community Organisations
- Closing or Selling Your Company
- Penalties and Compliance
- Rates, Allowances and Reference
Patent Box
Using the Patent Box scheme to pay a lower rate of Corporation Tax on profits from patented inventions.
What is the Patent Box and How Does It Work?
The Patent Box is a tax relief scheme that allows UK companies to pay a reduced rate of Corporation Tax on profits generated from patented inventions. Instead of the standard Corporation Tax rate, qualifying companies can apply a rate of just 10% to profits from their patents,...
5 min read