Details of the numbers of companies claiming Research and Development tax credits and the cost to the Exchequer of providing that support.
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The statistics are compiled using claims made for tax credits which are reported on the Company Tax (CT) return form CT600. The figures are for financial year ending 2001 to that ending 2014 and are based on returns received on or before 30 June 2015.
The filing deadline for CT returns is one year from the end of the accounting period. The latest possible filing deadline for accounting periods ending in 2013 to 2014 was 31 March 2015, and the extra 3 months allows for the processing of returns and the inclusion of those filed late.
Published: 15 August 2013
Updated: 11 September 2015
- Updated with latest data available
- Amended to take account of user feedback on presentation and to revise total claims and support in table RD5 and commentary relating to location.
- Updated attachments to reflect the latest data.
- First published.
From: HM Revenue & Customs