#Pillar of autumn model code#

The industry sector breakdown in this publication does not necessarily indicate where a companyвЂ™s research and development activity takes place. However, some companies engage in more than one type of economic activity.

#Pillar of autumn model code#

Industry sector is categorised by allocating a Standard Industrial Classification ( SIC) 2007 code that best describes the companyвЂ™s primary economic activity. This is determined based on data collected from electronically filed company tax returns and internal HMRC databases.ДЄ unique taxpayer reference number, assigned to each registered company, is used to aggregate the data. This publication provides breakdowns of tax relief claimed under the Patent Box by tax year, size of company, industry sector and UK regions. Some data has been suppressed to meet confidentiality requirements. The amounts of relief claimed under the Patent Box have been rounded to the nearest ВЈ1,000,000 and the number of companies claiming the relief have been rounded to the nearest 5. This publication provides a breakdown of the tax relief claimed under the Patent Box in the tax years 2018 to 20 to 2020 by distribution of size of company, industry sector and UK regions. Email - Statistical presentation 2.1 Data description.Mail address - HM Revenue and Customs ( HMRC), 100 Parliament Street, London SW1A 2BQ.Function - Economist, Direct Business Taxes.Organisation unit - Knowledge, Analysis and Intelligence ( KAI).