This is a freeview 'At a glance' guide to Research and Development (R&D) relief.

What is Research and Development (R&D) relief? How to claim R&D relief? How does small company R&D relief work? Can individuals claim R&D relief?

Subscribers, click here for your detailed version of this guide.

Qualifying expenditure on Research and Development (R&D) attracts four different forms of tax relief for Corporation Tax.

  • The Small or Medium-sized Enterprise (SME) R&D Credits Scheme.
  • The Large Company Scheme: R&D Expenditure Credit (RDEC).
  • The Patent Box.

Additionally, there are R&D capital allowances.

R&D information on this site is split into freeview guides, guides for subscribers of and our premium content R&D Zone

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