Policy paper

Change to the rate of Research and Development Expenditure Credit

This Tax Information and Impact Note is about the change to the rate of Research and Development Expenditure Credit.

From:
HM Revenue & Customs
Published
11 March 2020

Documents

Change to the rate of Research and Development Expenditure Credit for Corporation Tax

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Details

This measure increases the tax relief for large companies and some small and medium-sized enterprises that carry out qualifying Research and Development and claim Research Development Expenditure Credit.

Updates to this page

Published 11 March 2020

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