Collection

Research and Development (R&D) tax relief

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.

Videos

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.

R&D relief guidance

This guidance explains how HM Revenue and Customs defines research and development and the different types of relief you can claim.

R&D relief for small or medium-sized enterprises

You can claim SME R&D relief if you’re a SME with:

  • less than 500 staff
  • a turnover of under €100m or a balance sheet total under €86m

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.

R&D Expenditure Credit

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.

Published 4 October 2017