Guidance

Guidelines on the meaning of research and development for tax purposes

Explains what research and development (R&D) means for tax purposes.

• From: Department for Science, Innovation and Technology
• Published: 6 December 2010
• Last updated: 7 March 2023 — See all updates

Documents

Meaning of research and development for tax purposes: guidelines

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Guidelines on section 1006 Income Tax Act 2007.

Research and development (R&D) is defined for tax purposes in Section 1006 Income Tax Act 2007. This document explains in detail the definition of R&D for tax purposes.

Update March 2023

Guideline 15 shows the new treatment of mathematics R&D for tax purposes from 1 April 2023: mathematical advances in themselves are treated as science.

Published 6 December 2010
Last updated 7 March 2023 + show all updates

1. 7 March 2023

   Guideline 15 shows the new treatment of mathematics R&D for tax purposes from 1 April 2023: mathematical advances in themselves are treated as science.

2. 6 December 2010

   First published.