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Research and Development (R&D) — reform for tax relief

This tax information and impact note relates to reform of Research and Development Tax Relief.

Last fetched 04 May 2026 · gov.uk

Documents

Research and Development (R&D) — The Relief for R&D (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023

At a glance

TypePolicy paper

First published21 Jul 2023

Last updated21 Jul 2023

Organisations

HM Revenue & Customs

Topics

Corporation TaxScientific research and developmentCorporation Tax

Source

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