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Help to see if your work qualifies as Research and Development for tax purposes — GfC3
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
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Details
These Guidelines for Compliance (GfC) are for companies who can claim additional deductions and credits for research and development (R&D) expenditure.
References to claims or tax relief in these GfC mean either:
- claims to additional deductions for R&D expenditure
- claims to credits for R&D expenditure
The examples in these GfC are to help you understand general principles that apply to all R&D claims.
Updates to this page
Published 31 October 2023Last updated 19 December 2024 + show all updates
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We have updated the link in section 5.4 of 'How to identify qualifying R&D activities (part 4)' with to new guidance on what R&D costs you can claim.
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The 'If you have made an error in an earlier R&D claim' section of part 6 has been updated with information about penalties.
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First published.