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Research and development

Expert commentary and practical guidance from ICAEW on reliefs related to research and development within the UK corporation tax regime.

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Exclusive

Software project qualified for R&D tax relief

In a recent case, a company successfully appealed against HMRC’s decision to reject its claim for R&D tax relief. Stephen Relf explains the issues at the heart of the case and considers what the decision means for claims relating to software.
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What is R&D for tax purposes?

Understanding the definition of R&D is key to making a valid claim for tax relief. We explain the basics in a new video.
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Exclusive

Research and Development tax relief changes

This webinar will provide a practical overview of the changes to Research and Development tax relief regime in the UK, and what that might mean for you or your clients.
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Exclusive

What is happening in the world of R&D relief?

On 23rd March 2023, we invited author, tax advice specialist and ICAEW member David O’Keeffe to take us through an exploration of the current developments in R&D relief following the recent budget announcement. Check out the webinar and a summary of key information shared during the live broadcast.
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Exclusive
Practical guidance

TAXguide 03/23: R&D tax relief for accounting periods spanning 1 April 2023

The rates of research and development (R&D) tax relief have changed for expenditure incurred on or after 1 April 2023. In addition, the change in corporation tax rates from the same date means that the results for periods spanning 1 April 2023 must be time apportioned. This TAXguide uses examples to demonstrate the interaction of these changes.
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Features and articles

Corporation tax — Autumn update
  • Webinar
  • 23 Oct 2025
This webinar covers changes in corporation tax (including research and development tax relief) in the 12-18 months before the date of the session. The practical impact of these changes is explained, and the relevance of these changes to a typical SME is highlighted.
New HMRC tool for R&D tax relief claims
  • Article
  • 02 Oct 2025
ICAEW’s Tax Faculty explores recent developments regarding research and development (R&D) tax relief, including the publication of a new online tool by HMRC and the latest statistics on claims for relief.
First corporate criminal offence prosecution
  • Article
  • 02 Sep 2025
Media reports suggest that an accountancy firm has been charged with failure to prevent the facilitation of UK tax evasion in connection with an alleged research and development (R&D) tax credit repayment fraud.
Exclusive The fog clears over R&D tax relief
  • Article
  • 03 Jul 2025
Issues over subsidised expenditure and subcontracting have made it difficult for companies to see clearly when it comes to research and development (R&D) tax relief, says Randeep Dhaliwal, who welcomes revised guidance from HMRC.
Don’t overlook R&D claim notification forms
  • Article
  • 30 May 2025
ICAEW explains the circumstances in which a company may need to submit a research and development (R&D) relief claim notification form and sets out the steps to take where a company has been affected by an error in HMRC’s guidance.
ICAEW comments on new R&D tax relief clearance processes
  • Article
  • 30 May 2025
The proposed clearance regimes for research and development (R&D) tax relief set out in HMRC’s consultation need to provide material benefits to claimants, says ICAEW.
Corporation tax — Spring update
  • Webinar
  • 20 May 2025
This webinar explores recent corporation tax changes and their practical impact (particularly for SMEs), with a focus on R&D tax relief developments.
Tax news in brief 13 May 2025
  • Article
  • 13 May 2025
Highlights from the broader tax news for the week ending 13 May 2025, including: tips from HMRC for completing the 2024/25 self assessment tax return; and a HMRC one-to-many campaign relating to research and development (R&D) tax relief.
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Practical guidance

ICAEW's Tax Faculty provides practical support on technical areas of tax.
Exclusive TAXguide 07/23: Making R&D claims – what information must be submitted and when?
  • Technical release
  • 03 Oct 2023
Two new forms are required when making claims for research and development (R&D) tax relief. While the additional information form is required for all R&D claims, advance notification will also be required for some.
Exclusive TAXguide 03/23: R&D tax relief for accounting periods spanning 1 April 2023
  • Technical release
  • 09 May 2023
The rates of research and development (R&D) tax relief have changed for expenditure incurred on or after 1 April 2023. In addition, the change in corporation tax rates from the same date means that the results for periods spanning 1 April 2023 must be time apportioned. This TAXguide uses examples to demonstrate the interaction of these changes.

Webinars and recordings

Corporation tax — Autumn update
  • Webinar
  • 23 Oct 2025
This webinar covers changes in corporation tax (including research and development tax relief) in the 12-18 months before the date of the session. The practical impact of these changes is explained, and the relevance of these changes to a typical SME is highlighted.
Corporation tax — Spring update
  • Webinar
  • 20 May 2025
This webinar explores recent corporation tax changes and their practical impact (particularly for SMEs), with a focus on R&D tax relief developments.
R&D tax relief: where are we now?
  • Podcast
  • 05 Feb 2025
In recent years we’ve seen changes to the rules, to processes and to HMRC’s approach to policing claims for research and development (R&D) tax relief. In this episode we map out the current landscape to help you navigate your way through it.
Exclusive R&D tax relief what you need to know
  • Webinar
  • 03 Oct 2024
This webinar from the Tax Faculty will provide an update on the current landscape and recent changes in R&D

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Research and development
  • eBook chapter
  • 2025
  • Satwaki Chanda, Jacquelyn Kimber, Andrew Parkes
  • Corporation Tax
Practical guidance on tax reliefs related to research and development within the UK business tax regime.
Exclusive Corporate tax reliefs for intellectual property
  • eBook chapter
  • 2025
  • Anne Fairpo, Mark McLaughlin, Maria Kitt
  • Tax Planning
A chapter on corporate tax reliefs for intellectual property, highlighting tax planning opportunities and potential pitfalls.
Exclusive Research and development tax reliefs
  • eBook
  • 2025
  • Maria Kitt
  • Research and Development Tax Reliefs
An up-to-date guide to claiming UK R&D tax reliefs effectively, providing complete, easy to follow guidance.
Exclusive Research and development tax relief - small and medium-sized companies
  • eBook chapter
  • 2025
  • Maria Kitt
  • Research and Development Tax Reliefs
A chapter on claiming research and development tax relief for UK SMEs, providing easy to follow guidance.
Exclusive Research and development, patents and know-how
  • eBook chapter
  • 2025
  • Steven Bone
  • Capital Allowances Transactions and Planning
A chapter on capital allowances for expenditure on research and development, patents and know-how.
Exclusive Capital allowances: transactions and planning 2025/26
  • eBook
  • 2025
  • Steven Bone
Guide explaining the practical and technical aspects of capital allowances and the related tax reliefs on property.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on research and development tax reliefs. A selection of books on this topic is set out below.
Research and development: with Patent Box, 4th ed.
  • Library book
  • 2024
  • G. Collins, C. Ridley
  • Claritax Books
This book offers valuable insights into the UK's special tax rules for research and development (R&D) expenditure. It reveals the scope of the relief available and provides guidance on meeting the statutory conditions for successful claims.
Research and development tax relief
  • Library book
  • 2022
  • J. Tragner
  • LexisNexis
A Tax Digest examining the background to R&D tax relief, the future of tax relief, and the R&D tax advice market.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Representations

ICAEW REP 067/25 Reforming inheritance tax - unused pension funds and death benefits
  • Representation
  • 15 Sep 2025
  • PDF (266kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 066/25 Land remediation relief consultation
  • Representation
  • 15 Sep 2025
  • PDF (230kb)
A representation dated 15 September 2025 to a consultation published by HM Treasury on 21 July 2025.
ICAEW REP 041/25 Advance tax certainty for major projects
  • Representation
  • 11 Jun 2025
  • PDF (228kb)
A representation dated 11 June 2025 to a consultation published by HM Treasury on 26 March 2025.
ICAEW REP 040/25 Advanced assurance R&D
  • Representation
  • 21 May 2025
  • PDF (179kb)
A representation dated 21 May 2025 to a consultation published by the government on 26 March 2025.
ICAEW REP 081/24 Industrial Strategy consultation response
  • Representation
  • 27 Nov 2024
  • PDF (446kb)
A representation dated 24 November 2024 to a consultation published by the Department for Business and Trade on 14 October 2024.
ICAEW REP 070/24 Business Tax Roadmap
  • Representation
  • 30 Sep 2024
  • PDF (162kb)
A letter sent from Frank Haskew, Head of Tax, ICAEW, to James Murray MP, Exchequer Secretary to the Treasury.
ICAEW REP 065/24 ICAEW Autumn Budget submission 2024
  • Representation
  • 18 Sep 2024
  • PDF (313kb)
Ahead of the Budget on 30 October, ICAEW has published its submission to the Chancellor. ICAEW urges the government to put incentivising growth at the heart of the Budget, with recommendations including: long-term fiscal planning, a fundamental review of the tax system and investment in skills and green technologies.
ICAEW REP 066/24 R&D Briefing for MPs
  • Representation
  • 12 Sep 2024
  • PDF (211kb)
A update to the new government dated 29 July 2024.

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Corporate Intangibles Research and Development Manual: R&D tax relief
  • Website
  • 22 Apr 2025
HMRC internal manual providing R&D rate tables, guidance and information on the treatment of R&D expenditure under SSAP 13, FRS 102, IAS 38 and FRS 105.
Claiming Research and Development (R&D) tax relief
  • Website
  • 06 Jan 2025
Step-by-step HMRC guidance on the different types of Corporation Tax relief available for companies that work on R&D, including specific guidance for small or medium-sized enterprises and information on claiming Research and Development Expenditure Credit.
Evaluation of Research and Development Tax Credit
  • Website
  • 18 Mar 2015
Research report produced by HMRC examining the take-up and use of Research and Development tax credits, and assessing their impact on R&D investment in the UK.

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