HMRC has published draft guidance ahead of the implementation of reforms to the Research and Development (R&D) tax reliefs on 1 April 2023
To ensure the guidance is as helpful as possible, HMRC is inviting comments from any individuals or organisations who make use of R&D tax reliefs.
The guidance clarifies technical aspects of how the reforms will work in practice and includes a list of the additional information that will be required for claims.
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