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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.

If your company has an HMRC Customer Compliance Manager (CCM) please contact them with any specific queries relating to the Patent Box.

For general queries and for companies with no CCM there are Patent Box specialists within HMRC Incentive and Relief teams using the emails provided at CIRD80350. The central telephone number to call is 0300 123 3440. Select the option for Patent Box. 

Opening times Monday - Friday 8am - 4pm.

For queries on Patent Box policy issues please contact David Harris  or Jane James

HMRC staff requiring advice on the Patent Box should contact their local Patent Box specialists, David Harris or Jane James.

Information on patents

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