Resources and practical guidance

Clear information to help you understand the rules, prepare your records and make informed decisions before submitting a tax relief claim.

R&D eligibility guide

Understand the advance and uncertainty tests used to determine whether a project contains qualifying R&D.

Review the cost categories that may be included after qualifying activities and project boundaries are established.

See the records that can support the technical position and the connection between activity and expenditure.

Learn how the accounting period and company circumstances affect the relevant R&D relief scheme.

Check whether a Claim Notification may be required and identify the relevant submission window.

Read practical updates and explanations on innovation incentives, compliance and tax relief.