POLICYWithdrawnPolicy paper · gov.uk

Research & Development (R&D) tax relief reforms

These measures combine the current Research and Development Expenditure Credit (RDEC) and R&D SME scheme into a merged scheme, implement the enhanced support for R&D intensive SMEs and restrict the use of nominations and assignments for R&D tax credit payments.

Last fetched 04 May 2026 · gov.uk

Documents

Merger of current small or medium enterprise (SME) and Research and Development Expenditure Credit (RDEC) schemes Enhanced support for Research & Development (R&D) intensive small or medium enterprises (SMEs)Restricting nominations and assignments for Research and Development (R&D) Relief