Changes to R&D tax relief from 1 April 2024
SME R&D tax relief and the Research and Development Expenditure Credit (RDEC) will be merged for accounting periods beginning on or after 1 April 2024, although an enhanced rate for R&D intensive SMEs will continue to be available.
The merged scheme moves to a single rate and set of qualifying rules with elements from the existing two schemes, including clarification of subcontracted out and subsidised R&D. Restrictions on overseas R&D also come into force from 1 April 2024.
ForrestBrown’s expert team is on hand to help businesses understand what these changes will mean and what they can do to prepare.