The Research & Development Consultative Committee meets twice a year to discuss the operational delivery of the Research & Development (R&D) tax relief schemes. The Committee is chaired by HM Revenue & Customs (HMRC) and consists of representatives from HMRC, business, and professional bodies.
Follow the link below to find draft guidance on 'production' for R&D purposes. This will eventually replace the instructions at CIRD81350. The intention is to add further examples following the responses received. Please email your comments to HMRC by 30 September 2011.
Download draft guidance on 'production' for R&D purposes (PDF 106K)
Email your comments on HMRC's draft guidance on 'production'
