Threads / Research and Development Tax Reliefs / Change to the rate of Research and Development Expenditure …
Policy Paper Published 11 Mar 2020 HM Revenue & Customs ↗ View on GOV.UK

Change to the rate of Research and Development Expenditure Credit

This Tax Information and Impact Note is about the change to the rate of Research and Development Expenditure Credit.

▤ Verbatim text from source document

This measure increases the tax relief for large companies and some small and medium-sized enterprises that carry out qualifying Research and Development and claim Research Development Expenditure Credit.