Improving access to Research and Development tax credits for small business

This consultation focuses on improving the accessibility of Research and Development (R&D) tax credits for small companies.

It addresses the four main factors that affect whether companies make claims:

• awareness of the credits
• design of the rules
• understanding of the rules
• claims process/ administration

We’re inviting views on all of these, and will in particular be using these to shape improvement of the guidance and the design of the new advance assurance service.