HMRC’s New R&D Tool: A Useful Step, But Only a First Step
HMRC has recently launched an online tool intended to help businesses determine whether their projects include activities that qualify as
Read the latest news, tips and insights from R&D tax.
HMRC has recently launched an online tool intended to help businesses determine whether their projects include activities that qualify as
From 1 April 2024, the UK’s merged R&D scheme brought strict limits on overseas subcontractor and externally provided worker costs.
For periods starting from 1 April 2024, the Enhanced R&D Intensive Support (ERIS) scheme provides a generous payable tax credit
HMRC’s guidance on Research and Development (R&D) tax relief has grown more stringent in recent years, with an increasing focus
From 1 April 2024, the government introduced a single merged scheme for R&D tax relief, replacing both the SME scheme
There is a deceptively simple rule at the heart of making a compliant SME R&D tax claim: the expenditure must
Introduction With the introduction of the UK’s new merged R&D tax relief regime for accounting periods beginning on or after
In 2023 legislation was introduced which in certain circumstances made it necessary to notify HMRC of an intention to submit
The additional information form (AIF) has become mandatory for all R&D claims filed from the 8th August 2023. The details