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Help with Patent Box computations — GfC9
Find out what to include in your Patent Box computation. We want to share information to help you manage the risk of making an incorrect deduction.
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These Guidelines for Compliance (GfC) are for qualifying companies who have elected into the Patent Box tax treatment.
They share information on:
- common errors found in Patent Box computations
- best practice on what to include with the tax computation
- best practice on record keeping for the Patent Box
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