HM Revenue & Customs and HM Treasury are reforming the R&D Tax Relief scheme to increase uptake among SMEs and boost productivity-enhancing investment. The reform addresses administrative barriers in the current system, including processing delays and narrow eligibility criteria that exclude Arts, Humanities, and Social Sciences research.
In response to: Research and Development tax relief advance clearances
This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.
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.
In response to: Research and Development (R&D) Tax Relief Reform
In response to: Research and Development tax relief reform and intensive support
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.
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.
In response to: Research & Development (R&D) tax relief reforms
These measures combine the current Research and Development Expenditure Credit (RDEC) and R&D SME scheme into a merged scheme, implement the enhanced support for R&D intensive SMEs and restrict the use of nominations and assignments for R&D tax credit payments.
In response to: Additional tax reliefs for research and development (R&D) intensive small and medium-size…
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
In response to: Research and Development tax relief reform
In response to: Reform of Research and Development Tax reliefs
Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse and improve compliance.
In response to: Research and Development (R&D) Tax reliefs - Reform
This tax information and impact note is about changes to the R&D Tax reliefs.
In response to: Research and Development Tax Relief changes