Quality report: research and development tax credits
- HM Revenue & Customs
- Part of:
- Corporate Tax: Research and Development and Patent Box Tax Reliefs and HMRC statistics: quality reports
- First published:
- 15 August 2014
- Last updated:
- 11 September 2015, see all updates
A summary of statistical quality measures relating to research and development tax credits statistics.
This publication covers the main quality measures that will be of interest to users of these statistics. These relate to the statistics on the number and size of claims, their exchequer impact, the industry sector and regional breakdowns of claims.
Statistics also include estimates of the amount of research and development (R&D) investment giving rise to the claims. These are presented separately for Small and Medium Enterprise, large company, and R & D expenditure credit claims.
Published: 15 August 2014
Updated: 11 September 2015
- Updated in line with latest publications.
- First published.