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Schemes & rates guides
Browse all our schemes & rates guides, with clear explanations and source references.
Schemes & rates
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R&D tax relief
How R&D tax credits are calculated
How the merged R&D scheme and enhanced R&D intensive support are calculated, which costs count and why the credit is taxable.
R&D tax relief
The RDEC scheme explained
What the R&D expenditure credit scheme is, who can claim it, how it differs from a grant and from enhanced R&D intensive support.