Policy paper

Corporation Tax: research and development tax credits - consumables

This Tax Information and Impact Note is about research and development tax credits.

Document

Corporation Tax: research and development tax credits - consumables

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Research and development tax credits are a key element in the government’s commitment to an internationally competitive tax system and in its objective for strong and sustainable private sector-led growth. This measure ensures that they remain well targeted in incentivising research and development investment and that there is a level playing field between companies benefiting from research and development tax credits.

Published 10 December 2014