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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

R&D Tax reliefs: Introduction: Rate Tables

R&D SME Scheme

Date from Enhanced deduction Payable credit
01/04/2000 150% 16%
01/08/2008 175% 14%
01/04/2011 200% 12.50%
01/04/2012 225% 11%
01/04/2014 225% 14.50%
01/04/2015 230% 14.50%

R&D Large Scheme

Date Enhanced deduction
01/04/2002 125%
01/04/2008 130%

R&D Expenditure Credit (RDEC) Scheme

Date Payable Credit
01/04/2013 10%
01/04/2015 11%