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The treatment of contracted-out R&D - Rayner Essex

Summary by Rayner Essex
The treatment of contracted out R&D in the UK has recently changed, with new rules tightening which subcontracted activities qualify for tax relief, and who can claim. Read on to explore the updated guidelines and their impact on businesses, as well as how to adapt to maximise R&D tax benefits under the new scheme. What is a contracted R&D scheme?  A contracted R&D scheme refers to research and development work that a business outsources to a th…
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Rayner Essex broke the news in on Thursday, July 3, 2025.
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