% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_patent_box.R
\name{hmrc_patent_box}
\alias{hmrc_patent_box}
\title{Download HMRC Patent Box relief statistics}
\source{
\url{https://www.gov.uk/government/statistics/patent-box-reliefs-statistics}
}
\usage{
hmrc_patent_box(tax_year = NULL, cache = TRUE)
}
\arguments{
\item{tax_year}{Character vector or \code{NULL} (default = all years).
Filter to specific tax years, e.g. \code{"2023-24"}.}

\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} with columns:
\describe{
\item{tax_year}{Character. Tax year, e.g. \code{"2023-24"}.}
\item{companies}{Numeric. Number of companies electing into the regime
(rounded to nearest 5 by HMRC).}
\item{relief_gbp_m}{Numeric. Total relief in millions of pounds.}
}
}
\description{
Downloads and tidies Table 1 of the HMRC Patent Box Relief Statistics:
annual number of companies electing into the Patent Box regime and the
total relief claimed (in GBP million). The Patent Box was introduced
from 1 April 2013; data runs from tax year 2013-14 to the most recent
published year (typically with a one-year provisional lag). Published
annually each September.
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_patent_box()
hmrc_patent_box(tax_year = "2022-23")
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_capital_gains}()},
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_creative_industries}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_inheritance_tax}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_rd_credits}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_gap}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()},
\code{\link{hmrc_vat}()}
}
\concept{data fetchers}
