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.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Corporation Tax: Patent Box - compliance with new international rules

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Draft clause 31

PDF, 173 KB, 24 pages

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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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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