R&D tax relief review

The government is seeking responses to its latest consultation on R&D (research and development) tax relief, which closes on 13 March.

A UK government consultation has been launched on the reform of R&D (research and development) tax relief. This is to inform the design of a single R&D tax relief scheme, merging the existing research and development expenditure credit (RDEC) and the small and medium enterprise (SME) R&D relief.

Read and respond to this consultation.