Research and Development tax relief advance clearances
We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.
- Open Consultation R&D tax relief advance clearances
- Consultation Outcome Research and development tax relief advance clearances — Summary of responses
The aim of the consultation is to explore options to reduce error and fraud, provide certainty to businesses and improve the customer experience. The government is seeking views on whether a system of advanced clearances would deliver these aims and the best way to design and operate such a system.
The government welcomes responses from businesses of all sizes, claiming or intending to claim Research and Development reliefs, interest groups, representative bodies, industry bodies and agents.
The government is further supporting stability for business investment by consulting on a new process to give major projects increased certainty in advance about the tax that applies, and by announcing that businesses will be able to obtain certainty on the transfer pricing treatment of Cost Contribution Arrangements (CCAs) through the UK’s existing Advance Pricing Agreement programme.