Skip to content

- Life Sciences
  
  Technology
  
  Explore all industries
  How US Investors are Driving UK Innovation
  The substantial influx of US capital is playing a crucial role in enabling the UK to continue to compete as a global innovation leader.
  
  Learn more
- Articles
  
  News
  
  Explore all insights
  Decoding The Delaware Flip: An Expansion Guide for UK Startups
  The choice of Delaware as the State of incorporation is driven by corporate law considerations and familiarity with the legal form of Delaware entities.
  
  Learn more
- Our Story
  
  Leadership
  
  Locations
  
  Careers
  
  Contact Us
  
  Read our story
  Frazier & Deeter UK Moves Cambridge Office to Prestigious Innovation Hub
  New St John’s Innovation Centre strengthens support for technology and life sciences sectors.
  
  Learn more

🇬🇧 Frazier & Deeter UK
- 🇺🇸 Visit Frazier & Deeter US
Careers
Locations

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

Insights & Resources

Article

•

18 August 2023

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

Filed under

Corporate Services
Research & Development Tax Credits
Tax
Tax Incentive & Relief Services

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

Explore Insights & Resources

Article
•

18 June 2026
Turning Innovation into Impact: How the UK is Strengthening Its Life Sciences Engine
Read more: Turning Innovation into Impact: How the UK is Strengthening Its Life Sciences Engine
Article
•

9 June 2026
CFO Checklist: Navigating the UK R&D Landscape for Life Sciences
Read more: CFO Checklist: Navigating the UK R&D Landscape for Life Sciences

Recognised for Excellent Performance

Top 50 Firm

Top 10 in Atlanta

Best of the Best Firm

Best Places to Work

Top Firm for Women

Top Firm for Equity Leadership

Sign up for our newsletter to get all the latest insights:

Δ

Phone

This field is for validation purposes and should be left unchanged.

Email(Required)

Careers
Locations
Connect with us

LinkedIn
Facebook
Instagram

† This is not a CPA firm.
* Assurance, attest, and audit services provided by Frazier & Deeter, LLC.

“Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. Frazier & Deeter, LLC* and Frazier & Deeter Advisory, LLC (and its subsidiary entities)† practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Frazier & Deeter, LLC* is a U.S. licensed independent public accounting firm that provides attest services to its clients. Frazier & Deeter Advisory, LLC† and its subsidiary entities provide tax and business consulting services to their clients. Frazier & Deeter Advisory, LLC† and its subsidiary entities are not licensed U.S. CPA firms.

Privacy Policy
Cookie Policy (UK)
Cookie Policy (EU)
Consent Preferences
Terms & Conditions
Regulatory Information

Copyright © 2026 Frazier & Deeter. All rights reserved.

- Life Sciences
  
  Technology
  
  Explore all industries
  How US Investors are Driving UK Innovation
  The substantial influx of US capital is playing a crucial role in enabling the UK to continue to compete as a global innovation leader.
  
  Learn more
- Articles
  
  News
  
  Explore all insights
  Decoding The Delaware Flip: An Expansion Guide for UK Startups
  The choice of Delaware as the State of incorporation is driven by corporate law considerations and familiarity with the legal form of Delaware entities.
  
  Learn more
- Our Story
  
  Leadership
  
  Locations
  
  Careers
  
  Contact Us
  
  Read our story
  Frazier & Deeter UK Moves Cambridge Office to Prestigious Innovation Hub
  New St John’s Innovation Centre strengthens support for technology and life sciences sectors.
  
  Learn more

Manage your privacy

To provide the best experiences, we and our partners use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us and our partners to process personal data such as browsing behavior or unique IDs on this site and show (non-) personalized ads. Not consenting or withdrawing consent, may adversely affect certain features and functions.

Click below to consent to the above or make granular choices. Your choices will be applied to this site only. You can change your settings at any time, including withdrawing your consent, by using the toggles on the Cookie Policy, or by clicking on the manage consent button at the bottom of the screen.

Functional Functional Always active

The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.

Preferences Preferences

The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.

Statistics Statistics

The technical storage or access that is used exclusively for statistical purposes. The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.

Marketing Marketing

The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.

Statistics

Marketing

Features

Always active

Always active

Manage options
Manage services
Manage {vendor_count} vendors
Read more about these purposes

Manage options

{title}
{title}
{title}

Manage your privacy

To provide the best experiences, we use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.

Functional Functional Always active

The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.

Preferences Preferences

The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.

Statistics Statistics

The technical storage or access that is used exclusively for statistical purposes. The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.

Marketing Marketing

The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.

Statistics

Marketing

Features

Always active

Always active

Manage options
Manage services
Manage {vendor_count} vendors
Read more about these purposes

Manage options

{title}
{title}
{title}