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

Following the 2023 Autumn Budget, the information presented below may no longer be accurate.
Discover the latest developments in R&D tax relief!

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
Explore related insights
-
Simplifying FRS 102 Changes: What You Need to Know Before January 2026
Read more: Simplifying FRS 102 Changes: What You Need to Know Before January 2026 -
Supporting Seamless Relocation from the UK to US: A Case Study
Read more: Supporting Seamless Relocation from the UK to US: A Case Study