You may be overpaying UK corporation tax. We find and recover it.
If your company holds a granted GB or EP(UK) patent, the Patent Box can tax your patent profits at 10% instead of 25%. Only ~1,650 companies claim it — most eligible SMEs never elect in. BoxClaim builds the election from your patent and recovers backdated relief via an amended CT600.
Built for UK SMEs holding granted patents who pay corporation tax — no HMRC ruling required.
The relief in one line
- Patent Box rate vs the main rate
- 10% vs 25%Patent Box rate vs the main rate
- Typical small-company saving / yr
- ~£52kTypical small-company saving / yr
- Backdated on an amended CT600
- up to 6 yrsBackdated on an amended CT600
- Claimants — of tens of thousands eligible
- ~1,650Claimants — of tens of thousands eligible
Built on public data & the law — not guesswork
- HMRC
- UK IPO
- Companies House
- Espacenet
10% vs 25% — see the delta on your numbers.
Enter a rough figure for the profit attributable to your patented technology. We'll show the indicative tax difference between the 25% main rate and the 10% Patent Box rate. Indicative only — not advice.
Indicative annual saving
recurring · backdatable
£75,000
Indicative only, not advice. A simple 25% vs 10% comparison on the figure you enter — your actual relief depends on the qualifying profit attribution and nexus fraction, which we compute from your patent and accounts. The saving recurs each year you hold the patent and can be backdated.
Patent Box is the most under-claimed relief in UK corporation tax.
The UK IPO has granted tens of thousands of patents to UK companies, yet only around 1,650 claim Patent Box each year — and large firms capture 95% of the £1.47bn relief pool. SMEs are 72% of claimants but take just 5% of the relief. With the main rate at 25% against the Patent Box rate of 10%, the gap has never been wider, and most patent-holding SMEs either don't know the relief exists or assume it's too complex to claim. The saving recurs every single year you hold the patent — so the money left on the table compounds.
Money you're already owed, left on the table — quietly, year after year.
- An average small-company claim is worth ~£52k a year; a medium one ~£169k.
- The relief is recurring: the election persists every year until you withdraw it.
- Relief can be backdated to the patent application date and recovered on an amended return.
From eligibility to recovery, mostly automated.
We do the analysis and prepare the filing. You — or your adviser — review and submit, staying the taxpayer of record throughout.
We match your patent to your company
We harvest the public UK IPO patent register (Ipsum / OneIPO Search and Espacenet) to confirm your company is the named proprietor of a granted GB or EP(UK) patent — the qualifying asset for Patent Box.
We size the prize
We cross-reference Companies House financials and your existing CT computation against the small population of known claimants to flag that you're eligible but not electing — and quantify the recoverable benefit, including backdated years.
We run the attribution
We compute the streaming and sub-stream profit attribution and the nexus fraction that Patent Box requires — the work that previously needed a chartered tax adviser.
You file the election
We produce the Patent Box benefit report plus the formal election statement and profit-attribution schedule to attach to your CT600 — on the original or an amended return. Your accountant or finance lead reviews and files; you remain the taxpayer of record.
Who BoxClaim is for
UK SMEs that hold a granted patent, pay corporation tax, and have never elected into the Patent Box regime — the cleanest, most provably-eligible cohort, identifiable straight from the public register.
- You hold (or your company is the proprietor of) a granted GB or EP(UK) patent.
- You pay UK corporation tax at the main 25% rate and have profits attributable to the patented technology.
- You've never made a Patent Box election — or your general accountant doesn't offer specialist Patent Box work in-house.
Why now
HMRC's latest statistics put a fresh spotlight on chronic under-claiming: ~1,650 claimants against a relief pool of roughly £1.47bn, with 95% captured by large firms. With the main corporation tax rate at 25%, the 10% Patent Box gap is at its widest ever — so the per-company saving and the SME awareness gap have never been larger. And modern AI can now do the patent-to-product nexus and profit-stream attribution that used to require a specialist.
- Patent Box rate vs the main corporation tax rate
- 10% vs 25%Patent Box rate vs the main corporation tax rate
- Annual Patent Box relief pool
- ~£1.47bnAnnual Patent Box relief pool
- Companies that currently claim — out of tens of thousands eligible
- ~1,650Companies that currently claim — out of tens of thousands eligible
- Backdated relief recoverable via an amended return
- up to 6 yrsBackdated relief recoverable via an amended return
Built to find what others miss.
Provably-eligible discovery
Because holding a granted patent IS the qualifying asset, the public patent register is effectively a named register of eligibility — not a guess.
Backdated recovery
We capture the application-date backdate and recover prior-year relief on an amended CT600 within statutory limits.
A recurring annuity
Once elected, the relief recurs every year. We set up the ongoing election so the saving doesn't lapse.
Pricing aligned to what we recover
You only pay a meaningful fee when we find and recover relief. No recovery, no success fee.
Recovery
A contingent success fee on year-one plus backdated relief recovered. We do the work; you pay from the saving.
- Eligibility confirmation from the public register
- Full Patent Box benefit report
- Election statement + profit-attribution schedule for your CT600
- Backdated relief quantified and recovered via amended return
Recurring election
After year one, a lower flat fee keeps your election current and your saving locked in each year.
- Annual election refresh
- Updated profit-attribution schedule
- Ongoing eligibility monitoring as your patent portfolio grows
Exact fees are agreed before any work begins. We never charge for the initial eligibility check.
Questions, answered.
If your company is the named proprietor of a granted GB or EP(UK) patent and you have UK corporation-tax profits derived from the patented technology, you are very likely eligible. We confirm this from the public UK IPO register before any work begins.
We compute the Patent Box benefit and prepare the election statement and profit-attribution schedule. The election is made in your CT600 computation — on your original return or, for prior years, via an amended return within statutory time limits, with relief backdated to the patent application date.
Yes. Patent Box is a self-assessed relief — there is no HMRC ruling, certificate or pre-approval. We prepare the report and election; your company (or your accountant) reviews and files it. You remain the taxpayer of record. Nothing here is a workaround.
A contingent success fee of 15–25% of the relief we recover in year one plus backdated years, converting to a lower flat annual fee for the recurring election. We never charge for the initial eligibility check.
We work primarily from public data (the IPO patent register and Companies House) plus the figures you choose to share, such as your CT computation. Your information is used only to prepare your claim and is never sold.
Tell us your company name and patent number using the form below. We confirm eligibility from the public register and come back with a sized estimate of recoverable relief, usually within a few business days.
Find out what you're owed
Share your company and patent details and we'll come back with a sized estimate of recoverable Patent Box relief.
- No obligation — the eligibility check is free
- We work alongside your adviser
- You remain the party of record