How often is Form 27 filed since the 2024 amendment?

Once every three financial years, rather than annually.

Rule 131(2), as amended with effect from 15 March 2024, requires the statement to be furnished once in respect of every period of three financial years, beginning with the financial year commencing immediately after the financial year in which the patent was granted. It must be filed within six months of the end of that three-year period — in practice, by 30 September.

Worked example: for a patent granted in financial year 2023-24, the first reporting period covers 2024-25, 2025-26 and 2026-27, and the statement is filed between 1 April and 30 September 2027.

Currently due: patents granted up to financial year 2022-23, whose last annual statement covered 2022-23, report for 2023-24, 2024-25 and 2025-26 in the window running to 30 September 2026.