R&D tax relief and R&D tax credits

R&D (research and development) tax relief is available to companies carrying out qualifying research and development activities. Friend Partnership has substantial experience and a 100% success rate of helping companies to successfully claim R&D tax relief.

R&D Tax Relief Services

The main features of R&D tax relief are:

  • The company must be carrying out R&D activities, as defined
  • There are different regimes for large and small/medium sized companies
  • Enhanced corporation tax deduction of up to 230% of revenue expenditure on R&D for SMEs
  • Payable credit of 14.5% of any R&D tax losses which are surrendered for SMEs
  • Only certain costs qualify for relief
  • There is an above the line approach for large companies
  • 100% capital allowances for any R&D capital expenditure


    Friend Partnership can help you to:

  • Identify qualifying activities
  • Identify qualifying costs
  • Maximise your claim(s)
  • Secure tax payments from HM Revenue & Customs (HMRC)
  • Deal with HMRC enquiries

Friend Partnership’s team of tax specialists has dealt with many R&D tax relief claims for clients in a range of business sectors.

Please see the Friend Partnership Guide To R&D Tax Relief for more information.

To find out more about our R&D tax relief services please contact us here.

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