UK HMRC has issued new guidelines providing Help with Patent Box computations — GfC9. The Purpose, scope, and background of the guidelines are as follows: --- Purpose, scope, and background These guidelines do not represent any change in the law or HMRC policy. They are not designed to be used in isolation, or to create an end-to-end process for businesses to comply with the rules. You should read these guidelines alongside our customer guidance for the Patent Box and HMRC's technical guidance to help you to apply the Patent Box legislation in Part 8A of the Corporation Tax Act 2010....