FI Group helps innovative businesses unlock value from R&D, Grants and IP through incentives and funding. We partner with clients across technology, life sciences, engineering, and manufacturing to deliver compliant, defensible tax benefit claims.
We’re seeking an experienced UK Patent Box specialist to lead and deliver end-to-end Patent Box projects for our clients. Your responsibilities will include scoping eligibility, designing the streaming methodology, calculating the Patent Box deduction, preparing supporting documentation and liaising with HMRC as needed. This hands-on, client-facing role involves working alongside our R&D tax, finance and technical teams.
Key Responsibilities
* Discovery & Feasibility:
o Assess client suitability for the UK Patent Box regime (CTA 2009, Part 8A) including qualifying IP, development activity, and group structure.
o Map relevant income streams and define the appropriate streaming approach (single trade, product, or patent-level).
* Methodology & Calculations
o Build robust nexus fraction models linking qualifying expenditure to IP income.
o Compute relevant IP profits (RIPP), routine return and marketing asset return adjustments.
o Prepare or review Patent Box elections and ensure alignment with CT600 filings and computations.
* Documentation & Defence
o Produce clear technical and tax computation files, methodologies, and board-ready reports.
o Draft HMRC-ready narratives and respond to HMRC enquiries, info notices, or compliance checks.
* Integration with R&D Claims
o Reconcile R&D relief and Patent Box interactions; ensure no double counting and consistent cost attribution.
* Client Management
o Present findings, options, and sensitivities to senior stakeholders/CFOs.
* Ad Hoc (to be agreed)
o Establish reusable templates, calculators, and checklists to scale delivery.
o Coach FI Group consultants on Patent Box best practice; deliver light training where needed.
o Run workshops with finance, tax, commercial, and engineering teams to gather data and validate assumptions.
Required Experience
* 4–7+ years’ hands-on UK Patent Box delivery (post-nexus rules), ideally across multiple sectors (software/SaaS, pharma/biotech, med-tech, advanced manufacturing).
* Proven track record leading HMRC interactions on Patent Box (from risk review to enquiry resolution).
* Strong financial modelling in Excel (complex streaming, nexus fraction, apportionments, sensitivities).
* Comfortable interpreting legal, commercial, and technical documentation (licences, patents, claim charts, TP policies).
Qualifications
* Ideally either CTA (Chartered Tax Adviser), ACA/ACCA, or UK patent attorney with significant tax experience; equivalent experience considered.
* Solid knowledge of CTA 2009 Part 8A Patent Box rules (including nexus and streaming), and awareness of transfer pricing and R&D interaction.
Deliverables (Typical Engagement)
* Feasibility assessment and implementation plan.
* Draft and lodge relevant elections; methodology memo and calculation workbook.
* Patent Box computation(s) with traceable data lineage and audit trail.
* HMRC enquiry support pack and responses (if applicable).
* Handover materials, templates, and team training.
Engagement Details
* Term: Initial 3–6 months, extension likely based on pipeline.
* Capacity: 2–4 days/week (flexible).
* Rate: Competitive day rate; please provide expectations and availability.
* IR35: Determination to be made per engagement and statement of work.
* Security: Adherence to FI Group data protection, confidentiality, and GDPR standards.
JOIN OUR AMAZING AND TALENTED TEAM!
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