Research and Development (R&D) tax reliefs


Research and development (R&D) tax reliefs support companies that work on innovative projects in science and technology. 

Types of R&D reliefs

There are different types of R&D relief depending on the size of your company and whether the project has been subcontracted to you or not:

Not all R&D projects qualify for R&D tax relief.

What projects count as R&D?

The work that qualifies for R&D relief must be part of a specific project to make an advance in science or technology. It must also relate to your company's trade - either an existing one or one that you intend to start up based on the results of the R&D.

To get R&D relief you need to explain how a project:

  • looked for an advance in science and technology
  • had to overcome uncertainty
  • tried to overcome this uncertainty
  • couldn't be easily worked out by a professional in the field

Your project may research or develop a new process, product or service or improve on an existing one.

Find out more about research and development tax reliefs.