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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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Updates to this page

Published 7 November 2024

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