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Views sought on new R&D contracting out rules and overseas restrictions

© Copyright LexisNexis 2024. All rights reserved.

16 February 2024
Issue: 4925 / Categories: News

HMRC has launched a technical consultation on draft guidance for two aspects of the research and development (R&D) tax reliefs due to be implemented on 1 April 2024.

The areas are contracted-out R&D activity and the overseas rule.

The latter reflects changes in legislation, in particular the elimination of the term ‘qualifying overseas expenditure’.

Comments should be emailed to randd.policy@hmrc.gov.uk by 1 March 2024.

 

Issue: 4925 / Categories: News
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