Understanding the Changes to the UK R&D Tax Relief System
Following the 2023 Autumn Budget, the information presented below may no longer be accurate.
Discover the latest developments in R&D tax relief!
Topics include:
- Changes in Corporation Tax Rate
- SME R&D Tax Relief Rates & RDEC Rate
- R&D Intensity Ratio
- Additional Categories of Qualifying R&D Expenditure
- Restrictions on Overseas Subcontractors
- R&D Advanced Claim Notification
- R&D Additional Information Form
- New Single R&D Tax Relief Scheme
Contributors
Thomas Wells, Director of Commercial Growth
Zan Li, Tax Manager
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