Guidance

Guidelines on the meaning of research and development for tax purposes

Explains what research and development (R&D) means for tax purposes.

Published 6 December 2010

• From: Department for Business, Energy & Industrial Strategy

Documents

Guidelines on the meaning of research and development for tax purposes

Ref: BIS/10/1393 PDF, 507KB, 12 pages

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Details

Guidelines issued by the Secretary of State for Trade and Industry on section 837A of the Income and Corporation Taxes Act 1988.

Research and development (R&D) is defined for tax purposes in section 837A of the Income and Corporation Taxes Act 1988. This document explains in detail the definition of R&D for tax purposes.

Published 6 December 2010