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Research and Development Tax Reliefs

HM Revenue & Customs is reforming research and development tax reliefs to improve administration and support innovation investment across the UK, including enhanced support for Northern Ireland companies. The reforms include advance clearance procedures and administrative changes affecting creative industries and R&D-intensive businesses. Current status involves consultation on advance clearance processes and implementation of administrative improvements.


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26 Nov 2025 | Consultation outcome HM Revenue & Customs Context · primary home: R&D Tax Relief Reform linked

Research and Development tax relief advance clearances — outcome published

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.

25 May 2019 | Consultation (closed) HM Revenue & Customs HM Treasury linked

Preventing abuse of the R&D tax relief for SMEs — consultation closed

This is a consultation on the measure announced at Budget 2018. This consultation will focus on how the “cap” will be applied, to minimise any impact on genuine businesses.

28 Mar 2019 | Consultation (closed) HM Revenue & Customs HM Treasury linked

Preventing abuse of the R&D tax relief for SMEs — consultation opened

This is a consultation on the measure announced at Budget 2018. This consultation will focus on how the “cap” will be applied, to minimise any impact on genuine businesses.