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.
In response to: VAT and Insurance Premium Tax: change to reliefs for qualifying motor vehicle leasing sch…
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.
HMRC's initial Equality Impact Assessment for the Enhanced Research and Development (R&D) Intensive Support (ERIS) for Northern Ireland.
Screening Equality Impact Assessment for Research and Development tax relief reform and intensive support.
Screening Equality Impact Assessment for Research and Development tax relief reform and Additional Support for Intensive Companies and Research and Development Merger.
This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland.
In response to: Amending the rules in the enhanced support for Research and Development intensive small o…
In response to: Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and…
In response to: Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and…
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
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: Research and Development (R&D) — reform for tax relief
This tax information and impact note relates to reform of Research and Development Tax Relief.
In response to: Additional tax reliefs for research and development (R&D) intensive small and medium-size…
In response to: Draft guidance: Research and Development (R&D) tax reliefs
In response to: Draft guidance: Research and Development (R&D) tax reliefs
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
Screening equality impact assessment for HMRC's Research and Development (R&D) tax relief reform project.
In response to: Additional Tax Relief for Research and Development intensive small and medium sized enter…
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
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.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
This tax information and impact note is about changes to the R&D Tax reliefs.
This measure introduces changes to the Research and Development Tax Relief entitlement and processes.
In response to: Preventing abuse of Research and Development tax relief for small and medium-sized enterp…
This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.
This Tax Information and Impact Note is about the change to the rate of Research and Development Expenditure Credit.
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.
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.
This tax information and impact note deals with the increase to the rate of research and development expenditure credit announced at Autumn Budget 2017.
This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.
This tax information and impact note applies to companies that carry out R&D into prescribed types of vaccine and other medicine.
This tax information and impact note applies to small and medium-sized companies (SMEs) making claims for Research and Development (R&D) tax relief within the SME scheme.
This consultation focuses on improving the accessibility of Research and Development (R&D) tax credits for small companies.
This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).
This consultation focuses on improving the accessibility of Research and Development (R&D) tax credits for small companies.
This consultation focuses on improving the accessibility of Research and Development (R&D) tax credits for small companies.