HMRC have published research into how businesses understand Research & Development (R&D) tax relief and their experiences when making a claim.

 A sample of 39 businesses was taken during the research, which aimed to establish the following:

The report was split into three elements: 'Views and attitudes towards R&D', 'The R&D claimant journey' and 'Implications for HMRC'.

Views and attitudes towards R&D

The R&D claimant journey

Implications for HMRC

Useful guides on this topic

 R&D Tax Relief: Overview
What is R&D Relief? How does it work? Why does the size of the company matter? What is sub-contracted R&D? How do I write an R&D Report?

R&D: SME Tax Credit Scheme
What Research & Development (R&D) schemes are available for small and medium-sized companies undertaking R&D? How to make an R&D claim? What are the qualifying costs and how much can be claimed?

R&D: 'Large Company' Scheme (RDEC) Guide
What is the R&D Expenditure Credit (RDEC) Large Company Scheme for R&D relief? How does it work?

External link

Research & analysis: Customer experience in claiming Research & Development tax reliefs

 


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