Guidance

Guidelines on the meaning of research and development for tax purposes

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

Document

Guidelines on the meaning of research and development for tax purposes

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 enquiries@bis.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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