If you apply for a patent, you might think that you don’t need to do anything more, until the patent is granted, to gain patent box relief. However, that would be a costly mistake. If you have a patent pending, that you’re planning to use in a Patent Box application once granted, you must notify
This is a simple one. Yes, you can. In fact, most companies that do file for R&D Tax Credits should be filing every year, because R&D tends to be integral to the way the company operates. It would be insane to suggest that, for example, Google, having developed its search engine, would stop doing R&D.