Understanding the Changes to the UK R&D Tax Relief System

Understanding the Changes to the UK R&D Tax Relief System | Frazier & Deeter

Following the 2023 Autumn Budget, the information presented below may no longer be accurate.

Discover the latest developments in R&D tax relief!

Understanding the Changes to the UK R&D Tax Relief System

Topics include:

  • Changes in Corporation Tax Rate
  • SME R&D Tax Relief Rates & RDEC Rate
  • R&D Intensity Ratio
  • Additional Categories of Qualifying R&D Expenditure
  • Restrictions on Overseas Subcontractors
  • R&D Advanced Claim Notification
  • R&D Additional Information Form
  • New Single R&D Tax Relief Scheme

Contributors

Thomas Wells, Director of Commercial Growth

Zan Li, Tax Manager

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