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Companies don’t qualify for R&D Tax Relief

22 Mar 2022

Companies don’t qualify for R&D tax relief.  It is the activities and costs within a specific accounting period which can qualify for R&D tax relief.

This may seem pedantic but it’s an important distinction.  Many companies believe that if they qualify for R&D tax relief in one accounting period then they qualify in the next, and the next.  These companies are wrong.

Some companies do undertake qualifying R&D activities in every accounting period, and some don’t.  The only way to tell is to look at the accounting period in question and assess what activities the company has undertaken and whether those activities qualify for R&D tax relief.

In some periods there may be a higher level of R&D activity, in some periods it may be lower and in some periods there may not be any at all.

That’s why it’s important to assess R&D activities each year and not to count on the benefit of an R&D claim being the same as it was in the previous year which could lead to a nasty surprise when it turns out to be much lower or nothing at all.

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