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HMRC internal manual

Corporate Intangibles Research and Development Manual

Patent Box: overview of the patent box regime: where to obtain further information

Further help on the Patent Box regime

Summary guidance of the Patent Box is available.

Companies with specific queries on the Patent Box should first approach their Customer Relationship Manager (‘CRM’) or Incentive and Relief team.

HMRC staff requiring advice on the Patent Box should contact their local Patent Box specialists or Jane James (CTIS)

Information on patents

The Intellectual Property Office website contains useful information on patents, including: