Changes To R&Amp;D April 2025

Changes To R&Amp;D April 2025. The report provides an overview of the portfolio, including a review of changes that have. For accounting periods beginning on or after 1 april 2023, qualifying expenditure is extended to include the relevant elements of data licence costs and cloud computing costs.


Changes To R&Amp;D April 2025

How to claim the new merged scheme r&d expenditure credit (rdec) and enhanced r&d intensive support for accounting periods beginning on or after 1 april 2025. Find out how the qualifying cost categories and rates changed for the sme and rdec schemes and the impact of corporation tax changes.

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