Information on the different types of Corporation Tax relief available for companies that work on Research and Development (R&D).
R&D tax relief supports companies that work on innovative projects in science and technology.
These videos will give you an overview of how R&D tax relief works.
What is Research & Development tax relief?
What expenses qualify for Research & Development tax relief?
How to claim Research & Development tax relief when you receive a grant.
This guidance explains how HM Revenue and Customs defines research and development and the different types of relief you can claim.
You can claim SME R&D relief if you’re a SME with:
You can find information about this relief in our ‘Making R&D easier for small companies guide’.
SMEs that haven’t claimed R&D relief before can apply for Advance Assurance. As well as the guidance below, there is a webinar that gives an overview of Advance Assurance.
Any company can claim Research and Development Expenditure Credit (RDEC) for working on R&D projects.
It can also be claimed by SMEs and large companies who have been subcontracted to do R&D work by a large company.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.