Policy paper

Corporation Tax: Patent Box - compliance with new international rules

This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.

Documents

Draft clause 31

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Draft explanatory notes clause 31

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Draft clause 32

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Draft explanatory notes clause 32

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will make changes to the design of the UK Patent Box to comply with a new international framework for preferential tax regimes for intellectual property set out by the Organisation for Economic Co-operation and Development (OECD).

Published 9 December 2015