HMRC have published the promotional material Help to see if your work qualifies as Research and Development for tax purposes — GfC3.
The material is to help users to “Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.”
Related content from Claritax Books
The UK’s special tax rules for Research and Development expenditure continue to offer valuable tax relief for companies.
This book explains how the scope of R&D relief is wider than is often imagined, whilst also showing the statutory conditions that must be met for a successful claim.