Research & Development Tax Relief
Corporation Tax relief for qualifying company projects seeking an advance in science or technology.
Business · Tax relief · England, Scotland, Wales, Northern Ireland
Official guidance refreshes daily. Check GOV.UK for current rules.
Editorial overview
What support is available?
Relief depends on qualifying expenditure, the applicable R&D scheme and the company's accounting period.
Who may be eligible?
- Only companies chargeable to UK Corporation Tax can qualify.
- The project must seek an advance in a field of science or technology, not just an improvement for your business.
- It must involve resolving scientific or technological uncertainty.
How to apply
- Check whether the project and its activities qualify under HMRC guidance.
- Identify eligible costs and the scheme applicable to the accounting period.
- Follow current claim, notification and additional-information requirements before submitting your Corporation Tax claim.
Important things to know
- Routine upgrades and ordinary commercial innovation do not automatically qualify.
- Claim rules and deadlines vary by accounting period; consider qualified tax advice.
Check Research & Development Tax Relief on GOV.UK
Editorial overview reviewed: .
GovDealFinder is independent and is not affiliated with HM Government. This is a curated directory, not a complete list or an eligibility decision. Rules, funding and application windows can change. Always check the official guidance before applying. Loans must be repaid; tax relief is not a cash grant.