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Introduction to R&D Tax Reliefs — Help to see if your company can claim

A brief outline of what Research and Development tax relief is, what the qualifying criteria are, and the next steps to take if you wish to claim.

• From: HM Revenue & Customs
• Published: 30 July 2026

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Outline of R&D tax reliefs and the key qualifying criteria

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This page is for businesses who wish to know whether Research and Development (R&D) tax relief may be relevant to them.

This page gives a brief outline of what R&D tax relief is, how it is already supporting businesses, and the key criteria for businesses to consider when determining whether they may be eligible to claim.

It also provides useful links to more detailed guidance regarding R&D tax relief.

Published 30 July 2026