SA101 Ai2 Box 15: How do I show UK patent royalty payments made?

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:

  1. click the + NEW PAGE button on the left of the screen:

  1. Select 'Other Income and Losses (SA100 & SA101)' from the list shown

  1. Next click + GROUP:


  1. Then select 'Seafare, patent reliefs, income not taxed in the UK' from the drop down list:


  1. Once you have selected the relevant category, click the + ADD button as shown below:

  1. 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: