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Help to see if your work qualifies as Research and Development for tax purposes — GfC3

Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.

From:
HM Revenue & Customs
Published
31 October 2023
Last updated
30 April 2024 — See all updates

Documents

Purpose, scope and background (part 1)

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Expectations of claimants (part 2)

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Importance of a competent professional (part 3)

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How to identify qualifying R&D activities (part 4)

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Recommended approach to claims and record keeping (part 5)

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Further information (part 6)

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Details

These Guidelines for Compliance (GfC) are for companies who can claim additional deductions and credits for research and development (R&D) expenditure.

References to claims or tax relief in these GfC mean either:

  • claims to additional deductions for R&D expenditure
  • claims to credits for R&D expenditure

The examples in these GfC are to help you understand general principles that apply to all R&D claims.

Published 31 October 2023
Last updated 30 April 2024 + show all updates

  1. The 'If you have made an error in an earlier R&D claim' section of part 6 has been updated with information about penalties.

  2. First published.

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