IP Box report 2025

This saves a permanent, read-only snapshot of this report and its XLSX export. Later edits and regeneration cannot change it. You can generate a separate draft.

1 invoice has no IP right allocation (assign in IP Box). 1 invoice allocations have a 0% IP share. Those amounts stay outside qualified income. Marking expenses as indirect does not qualify invoice income.

1 expenses are unclassified and contribute nothing to IP costs or Nexus. Classify them in Expenses.

1 direct expenses could not be fully allocated. Assign a specific IP right where supported, including costs incurred before revenue, in Expenses, then regenerate.

1. Review income in IP Box . Choose an invoice and select Set up IP Box. Create a right from it or reuse a suggested existing right; the description is copied for you.
2. In that same form, set IP transfer or Licence sales, the qualifying share, description and commit hashes, then Save and link to invoice. Licence income does not require commit hashes. Use Not covered by IP Box for non-IP income; it remains in total revenue and is no longer awaiting review. Use 85% only where your records support it.
3. Review expenses: Direct allocates 100% to a selected IP right or across qualifying IP income in that month; Indirect means shared costs apportioned by monthly qualifying revenue / all revenue. Nexus A–D is a separate classification; indirect costs never enter those buckets. Choose a specific IP right to record Nexus expenditure. Importing a cost sheet with optional classification flags preselects the expense dropdowns; blank flags stay Unclassified.

Generate or regenerate the invoice attribution year after changes. Pin the reviewed report to keep a frozen copy, including its source data and XLSX export. Future generation creates or updates a separate draft.

One PIT/IP annex combines qualifying licence sales and IP transfers. Your existing tax return, other income, deductions and payments stay separate.

Working copy for review, not a filing document. Sources: official PIT/IP form · 2025 PIT-36L instructions

Source data saved at generation. IP costs include direct costs and the allocated share of indirect costs. Nexus A–D shows only separately classified direct costs.