HMRC have published new general guidance on how to make a claim under the new, merged R&D expenditure credit (RDEC) including the enhanced relief for R&D-intensive SMEs. The new guidance includes a section on the intensity threshold for SME claims, and a summary of expenditure which qualifies for relief.
Separate guidance on the enhanced relief for loss-making, R&D-intensive SMEs has been produced for companies based in Northern Ireland.
HMRC have published new general guidance on how to make a claim under the new, merged R&D expenditure credit (RDEC) including the enhanced relief for R&D-intensive SMEs. The new guidance includes a section on the intensity threshold for SME claims, and a summary of expenditure which qualifies for relief.
Separate guidance on the enhanced relief for loss-making, R&D-intensive SMEs has been produced for companies based in Northern Ireland.
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