SA101 Ai2 Box 15:  How do I show UK patent royalty payments made?
To show UK patent royalty payments made , please follow the steps belows:
- click the + NEW PAGE button on the left of the screen:
 
- Select 'Other Income and Losses (SA100 & SA101)' from the list shown
 
- Next click + GROUP:
 
- Then select 'Seafare, patent reliefs, income not taxed in the UK' from the drop down list:
 
- Once you have selected the relevant category, click the + ADD button as shown below:
 
- Then select Patent Royalty Payments from the list shown:
 
Once that has been selected, make your entry in the box shown below:
Then click SAVE.
Please see the HMRC Additional Information Notes for guidance: