Understanding CIRD151000: When Overseas R&D Can Still Qualify
From 1 April 2024, the UK’s merged R&D scheme brought strict limits on overseas subcontractor and externally provided worker costs.
Read the latest news, tips and insights from R&D tax.
From 1 April 2024, the UK’s merged R&D scheme brought strict limits on overseas subcontractor and externally provided worker costs.
From 1 April 2024, the UK’s two R&D tax relief schemes—the SME scheme and the RDEC—were replaced by a single