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If you have significantly contributed to the creation or development of an invention claimed in a patent, or a product incorporating this item, the Patent Box Scheme can reduce your corporation tax rate on qualifying IP income to 10%.
How we help
The Patent Box regime aims to attract research and development (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.
What Sets Us Apart
We combine local Patent Box insight with a global perspective – enabling us to support complex structures, cross-border IP arrangements and evolving tax landscapes.
Our team of Patent Box specialists, tax advisors and IP experts have a deep knowledge of qualifying patents, nexus rules and profit attribution. We go beyond the surface – ensuring maximum benefits from the scheme.
We prioritise compliance at the heart of every project, implementing rigorous checks and regulatory expertise into every stage of delivery – ensuring that our clients receive solutions that are fully aligned with the latest HMRC guidance, laws, and industry standards.
Whether it’s a simple clarification or a full enquiry, HMRC enquiry defence is included as standard when you complete your Patent Box claim with us. No added fees. No hidden clauses. Simply peace of mind that your claim is fully protected from day one.
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.
The Patent Box Scheme can be leveraged in addition to the R&D Tax Credit scheme, and be claimed simultaneously.
Thought Leadership
Our multidisciplinary experts partner with organisations of all sizes, working together to identify, qualify and maximise R&D claims while ensuring compliance and accuracy in every HMRC submission.
Claim with Leyton
Speak to our experts and take the first step towards reducing the tax you pay on your patented innovations.