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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.

Documents

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 2023
Last updated 30 April 2024 + show all updates
  1. The 'If you have made an error in an earlier R&D claim' section of part 6 has been updated with information about penalties.

  2. First published.

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