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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD80000 · R&D tax relief: introduction

  • CIRD80150 · Overview
  • CIRD80200 · R&D tax relief: background
  • CIRD80250 · Comparison of the basic features of the two schemes
  • CIRD80260 · R&D Tax reliefs: Introduction: Rate Tables
  • CIRD80300 · Help points and further guidance
  • CIRD80350 · R&D Compliance contact details
  • CIRD80370 · Updated Large Business practice note
  • CIRD80500 · R&D tax relief: examining a claim
  • CIRD81000 · R&D tax relief: conditions to be satisfied
  • CIRD82000 · R&D tax relief: categories of qualifying expenditure
  • CIRD85000 · R&D tax reliefs: large company scheme
  • CIRD89700 · R&D Expenditure Credit (RDEC) Scheme
  • CIRD90000 · R&D tax relief: SME scheme
  • CIRD91000 · R&D tax relief: SME definition
  • CIRD97000 · R&D tax relief: avoidance
  • CIRD98000 · R&D tax relief: legislative structure and time line
  • CIRD99000 · R&D tax relief: accountancy
  • CIRD99500 · R&D tax relief: simple guide for small companies
  • CIRD100000 · R&D Tax Reliefs: reformed reliefs
  • CIRD130000 · R&D tax reliefs: reformed reliefs: categories of qualifying expenditure
  • CIRD150000 · R&D Tax Reliefs: reformed reliefs: overseas restrictions: contents
  • CIRD80360 · R&D Specialist Units
  1. R&D tax relief: introduction: contents
  2. R&D tax relief: simple guide for small companies

CIRD99500 | R&D tax relief: simple guide for small companies

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

The HMRC simple guide to R&D tax relief has been withdrawn as the information is available elsewhere on the HM Government website.

More information on claiming Research and Development (R&D) tax relief

More information on R&D relief if you’re a small and medium-sized enterprise with an accounting period that starts before 1 April 2024

More information on R&D relief if you’re a small and medium-sized enterprise with an accounting period that starts on or after 1 April 2024

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