One of the questions I am asked most often is whether a company can include all of an employee’s salary within an R&D tax relief claim. It is an understandable
From 1 April 2024, the UK’s merged R&D scheme brought strict limits on overseas subcontractor and externally provided worker costs. However, the law recognises that in some cases, qualifying R&D
For periods starting from 1 April 2024, the Enhanced R&D Intensive Support (ERIS) scheme provides a generous payable tax credit for loss-making SMEs with substantial R&D expenditure as an alternative
HMRC’s guidance on Research and Development (R&D) tax relief has grown more stringent in recent years, with an increasing focus on the definition and boundaries of qualifying R&D. A significant
A key concept in any R&D claim is what is in summary described as the advance. In more detail the advance is first mentioned in paragraph 3 of the Department
What are the deadlines for making an R&D Tax Credit claim? An R&D Tax credit/relief claim is made through the company tax return known as the CT600. The deadlines for