Guide

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.

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.

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

The following videos will give you an overview of how R&D tax relief works:

Find out more about research and development tax reliefs.