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Introduction

This guidance note provides information on the types of expenditure incurred by companies which qualify for research and development (R&D) tax relief. The Research and development (R&D) relief ― overview guidance note provides an overview of the reliefs available.

See also Simon’s Taxes D1.409–D1.414.

R&D tax relief is only available for expenditure which meets certain conditions and that falls within certain types of qualifying expenditure. For accounting periods beginning on or after 1 April 2024, the conditions and types of expenditure are the same whether the company claims relief under the merged RDEC scheme or the SME intensive scheme. Previously, they were similar for both SME R&D relief and large company R&D relief with some exceptions which are detailed below.

Qualifying conditions and types of expenditure for R&D tax relief