Research and statistics

HM Revenue and Customs (HMRC) commissioned the research agencies IFF Research, Frontier Economics, and Ipsos to evaluate the Multiple Dwellings Relief (MDR).

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 6 March 2024

• Stamp Duty Land Tax Relief for Multiple Dwellings Process Evaluation Quantitative findings Executive Summary

  1. Glossary and abbreviations Businesses Business claimants were defined…

• Stamp Duty Land Tax Relief for Multiple Dwellings Process Evaluation Qualitative findings

  Contents Glossary and abbreviations Executive summary 1. Methodology 2.…

Background information and quality report for statistics relating to the Research and Development Tax Credits.

• Document type: Official Statistics
• Part of a collection: Statistics for Research and Development tax credits and Patent Box Tax Reliefs and 1 others
• Organisation: HM Revenue & Customs
• Updated: 28 September 2023

• Background information and quality report: Research and Development Tax Credits

  1. Contact Organisation unit - Knowledge, Analysis, and Intelligence (KAI)…

These statistics provide information about Research and Development Tax Credits, their cost, and the nature of the companies claiming them.

• Document type: National Statistics
• Part of a collection: Statistics for Research and Development tax credits and Patent Box Tax Reliefs
• Organisation: HM Revenue & Customs
• Updated: 28 September 2023

• Research and Development Tax Credits Statistics: September 2023

  1. Key points the provisional estimated amount of total R&D tax relief…

Background information and quality report for statistics relating to the Patent Box relief.

• Document type: Official Statistics
• Part of a collection: HMRC statistics: quality reports
• Organisation: HM Revenue & Customs
• Updated: 28 September 2023

Information on the number of companies claiming relief under the UK Patent Box and its associated cost to the Exchequer.

• Document type: Official Statistics
• Part of a collection: Statistics for Research and Development tax credits and Patent Box Tax Reliefs
• Organisation: HM Revenue & Customs
• Updated: 28 September 2023

Background information and quality report for statistics relating to the creative industries tax reliefs.

• Document type: Official Statistics
• Part of a collection: HMRC statistics: quality reports
• Organisation: HM Revenue & Customs
• Updated: 24 August 2023

Information on the creative industries’ tax reliefs for film, high-end television, animation, video games, children’s television, theatre, orchestra, and museums and galleries exhibitions, covering the years up to 31 March 2…

• Document type: Official Statistics
• Part of a collection: Creative industry annual tax relief statistics
• Organisation: HM Revenue & Customs
• Updated: 24 August 2021

This report evaluates the direct and indirect impacts of the research and development tax relief for small and medium-sized enterprises.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 17 November 2020

This report assesses the impact of the Patent Box investment in the UK.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 17 November 2020

This report evaluates the direct impacts of the research and development expenditure relief.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 17 November 2020