HM Revenue & Customs (HMRC) has published draft guidance ahead of the implementation of reforms to the Research and Development (R&D) tax reliefs on 1 April 2023

To ensure the guidance is as helpful as possible, HMRC is inviting comments from any individuals or organisations who make use of or provide tax agent services for R&D tax reliefs.

The guidance clarifies technical aspects of how the reforms will work in practice and includes a list of the additional information that will be required for claims.

See: Research and Development (R&D) tax reliefs – draft guidance – GOV.UK (www.gov.uk)