Patent Box


The Guidance Notes below cover a broad range of applied knowledge in respect of the Patent Box that has been provided to our clients, and updated to reflect the companies’ feedback and practical experience.

  • GNT 7: Patent Box

    This note provides a high level overview of the UK Patent Box, drawing out the most relevant points of interest and concern for life science.

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  • GNT 47: Patent Box R&D Fraction – As Applied to Life Sciences

    This Guidance Note summaries FTI’s preliminary discussions with HMRC, following the responses we collated on the application on the new tracking rules required for the Patent Box. It sets out practical steps for companies needing to assess what level of record keeping is required. FTI have also prepared a template workbook, embedding the principles of this Guidance Note which can be forwarded upon request. (Password required)

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