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HMRC internal manual

Corporate Intangibles Research and Development Manual

R&D tax relief: simple guide for small companies

HMRC has prepared a simple guide to R&D tax relief for small and medium-sized companies.

The new guide provides:

  • straightforward definitions and explanations of the schemes
  • details of qualifying costs
  • guidance on how to make a claim under the SME and RDEC schemes
  • advice on where to find help and further detailed information.