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  • Research and Development (R&D) Relief calculator

Research and Development (R&D) Relief calculator

Research and Development (R&D) Relief is a Corporation Tax relief that may reduce your company or organisation's tax bill by more than your actual expenditure on allowable R&D costs.

The HMRC R&D Relief calculator will help you calculate qualifying R&D expenditure and how much relief, if any, you can claim.

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What does the R&D Relief calculator do?

The calculator will help you decide what qualifies as allowable expenditure for R&D purposes and how much relief, if any, you can claim.

There are two version of the calculator. To decide on which one to use, you need to know exactly when your company or organisation incurred the R&D expenditure. (This may mean more than one calculation for a single Corporation Tax accounting period).

The calculator also includes links to more detailed guidance held in the HMRC Corporate Intangibles Research & Development (CIRD) manual. Please make sure you follow the links and read the guidance as you work through the calculator to ensure you use the correct figures and get the right answer.

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R&D Relief calculator

Use version 1 of the R&D Relief calculator to calculate qualifying expenditure and what you can claim, for expenditure incurred up to and including 31 July 2008.

Go to R&D Relief calculator (version 1) (XLS 50K)

Use version 2 of the R&D Relief calculator to calculate qualifying expenditure and what you can claim, for expenditure incurred on or after 1 August 2008.

Go to R&D Relief calculator (version 2) (XLS 66K)

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More useful links

Read general guidance about R&D Relief and how it works

Corporation Tax glossary

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