New RD Guidelines Published 7th March 2023

MARIA KITT Explains this paper incorporates the widening in the UK definition of RD for tax purposes, to include maths as a science within the definition framework. This update can be viewed below. This expanded definition replaces the 2010 legislation previously in use.

http://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes/meaning-of-research-and-development-for-tax-purposes-guidelines