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Merged Research and Development (R&D) Expenditure Credit Scheme

In this video, we discuss the long-rumoured Merged Research and Development (R&D) Expenditure Credit Scheme (or, more simply, the Merged Scheme) which will be effective from accounting periods starting on or after 1st April 2024.

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In this video, we cover:

  • 00:00 - 00:56 - Introduction
  • 00:57 - 02:21 - Merger of the SME and RDEC Scheme
  • 02:22 - 03:24 - Key changes outlined
  • 03:25 - 06:01 - Contracted Out R&D - HMRC Guidance
  • 06:02 - 09:16 - Overseas R&D Activities
  • 09:17 - 10:24 - Key Tips & Takeaways

📖📖To read our indepth article on these changes, click here

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