R&D Tax Relief — Merged RDEC (Scheme)
Administers United Kingdom tax-research support claims through HMRC filing workflows connected to corporate innovation activity.
The Merged RDEC is the operative UK R&D tax credit scheme for all companies with accounting periods beginning on or after 1 April 2024, replacing both the old SME R&D scheme and the pre-2024 RDEC. Administered by HM Revenue and Customs, the scheme provides a 20% above-the-line expenditure credit on qualifying R&D costs in science and technology — projects must seek a genuine advance in knowledge a…
Any qualifying R&D project in science or technology — must seek an advance and resolve genuine scientific or technological uncertainty.
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