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This collection groups together all the documents relating to the Single Source Cost Standards: Statutory Guidance on Allowable Costs
Anonymised summary of a formal opinion on the extent to which specified costs, including costs related to risk, are Allowable Costs and on points of principle that might be applicable to the pricing of other contracts.
How to claim the new merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support for accounting periods beginning on or after 1 April 2024.
Use this form to apply for an order for costs or expenses.
Find out more information on expenses, payments and benefits that are non-taxable.
How to get an award of costs if someone behaves unreasonably during your planning appeal - when to claim, what you can claim for, type of award you can get
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
This user guide, template and glossary are discontinued since the launch of the new DefCARS on 15 March and are therefore for reference purposes only.
Find out more about the rules which exempt work-related training provided for employees from tax.
How to use an economic evaluation to evaluate your digital health product.
How to claim Corporation Tax relief for costs on R&D if you're a small and medium-sized enterprise (SME).
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Employment Appeal Tribunal Judgment of Sarah Crowther, Deputy Judge of the High Court on 24 May 2024.
Tax and reporting rules for employers contributing to employee relocation costs
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Guidance for local authorities and fire and rescue services on the use remediation orders, a Building Safety Act 2022 enforcement power.
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