Research and analysis
Predevelopment costs research
Research into the prevalence and nature of predevelopment costs among UK Corporation Tax-paying businesses, their tax treatment and their impact on investment decisions
Documents
Details
HM Revenue and Customs commissioned Ipsos to carry out research with UK Corporation Tax-paying businesses to understand the prevalence, nature and tax treatment of predevelopment costs and their impact on investment decisions.
The research comprised a survey of 4,972 businesses and 20 follow-up qualitative interviews. Research was conducted between August 2025 and March 2026.