Research & Development Consultative Committee (R&DCC)

Terms of Reference

• The name of the committee shall be the Research & Development Consultative Committee.
• The committee shall be made up of (a) delegates from the industry and the main business, technical and trade bodies, and (b) representatives from HMRC who have policy and operational responsibilities for R&D tax credits. Other HMRC representatives and representatives from other government departments will attend as appropriate for discussion of relevant agenda items.
• The committee will be chaired by HMRC and organisations wishing to become members of the committee should apply to the R&DCC chair.
• The committee shall monitor developments in the operation of the R&D tax relief schemes, considering their impact on companies of all sizes.
• The committee shall act as a forum for discussion and consultation on the operation of the R&D tax relief schemes, including:
  • operational policy proposals and related operational issues
  • issues arising on the implementation of prospective changes to legislation and practice
  • operational aspects of existing policy and practice.
• Where necessary the Committee will liaise with the Corporation Tax Operational Consultative Committee to determine which is the appropriate forum for discussion of a particular issue.
• The minutes of the Committee shall be published on the HMRC website.