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Help to see if your work qualifies as Research and Development for tax purposes — GfC3
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
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These Guidelines for Compliance (GfC) are for companies who can claim additional deductions and credits for research and development (R&D) expenditure.
References to claims or tax relief in these GfC mean either:
- claims to additional deductions for R&D expenditure
- claims to credits for R&D expenditure
The examples in these GfC are to help you understand general principles that apply to all R&D claims.
Published 31 October 2023