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HMRC internal manual

Corporate Intangibles Research and Development Manual

CIRD99500 - R&D tax relief: simple guide for small companies

The HMRC simple guide to R&D tax relief has been withdrawn as the information is available elsewhere on the HM Government website.

More information on claiming Research and Development (R&D) tax relief

More information on R&D relief if you’re a small and medium-sized enterprise with an accounting period that starts before 1 April 2024 

More information on R&D relief if you’re a small and medium-sized enterprise with an accounting period that starts on or after 1 April 2024