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Research and development

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

In this section

Features and articles

Tax news in brief

Highlights from the broader tax news week ending 7 April, which includes confusion over when the rises to national minimum wage and living wage rises take effect; and additional guidance on R&D claims.

Tax news in brief

Highlights from the broader tax news week ending 13 January, which includes: ICAEW’s response to draft legislation on R&D tax relief for SMEs and £230,000 cap on participation in the agricultural flat rate scheme for VAT.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.

Corporate tax reliefs for intellectual property

A chapter on corporate tax reliefs for intellectual property, highlighting tax planning opportunities and potential pitfalls.

Research and development, patents and know-how

A chapter on capital allowances for expenditure on research and development, patents and know-how.

Capital allowances: transactions and planning 2021/22

Guide explaining the practical and technical aspects of capital allowances and the related tax reliefs on property.

Research and development

Practical guidance on tax reliefs related to research and development within the UK business tax regime.

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Further support

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.

Research and Development (R&D) tax relief

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 .

Global Research and Development Incentives Group

Guide to R&D tax credits and incentives by country, including a comparison of patent box regimes across fifteen countries and general R&D incentives across 36 countries.

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