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Research and Development Tax Relief changes

This measure introduces changes to the Research and Development Tax Relief entitlement and processes.

Last fetched 04 May 2026 · gov.uk

Documents

Research and Development Tax Relief reform Draft legislationapplication/pdf Draft legislation accessible version Explanatory noteapplication/vnd.oasis.opendocument.text

At a glance

TypePolicy paper

First published20 Jul 2022

Last updated21 Jul 2022

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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