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Autumn Statement 2023 Research and Development Tax Reliefs Reform

This technical note provides more detail on the reforms to research and development tax reliefs announced at the Autumn Statement 2023.

Last fetched 04 May 2026 · gov.uk

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Technical note on changes to research and development tax reliefs at Autumn Statement 2023

At a glance

TypePolicy paper

First published22 Nov 2023

Last updated22 Nov 2023

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GovernmentBusiness and industry

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