Important:
- To claim the R&D tax credit, you must submit a detailed statement online.
- In most instances, the last date for submitting a detailed statement was April 30 2010. Find out more
Find out about the R&D tax credit
The R&D tax credit applies for the 2008-09 income year. The credit applies at the rate of 15% of eligible R&D expenditure or depreciation loss you incur in an income year. The credit operates on a self-assessment basis and you are responsible for meeting the key eligibility criteria.
Learn about
How it works
Next steps
Date published: 18 Dec 2008
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