Regional information on Corporate Tax reliefs
Research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.
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HM Revenue and Customs (HMRC) commissioned BMG to undertake research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.鈥�
皇冠体育app overarching aim was to understand the regional spread of activities underlying R&D. 皇冠体育app core objectives of this research were to:鈥�
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understand the firmographics of businesses claiming these tax reliefs鈥�
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understand where research and product development is taking place and how activity is split across multiple locations鈥�
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understand the level of activity taking place across different regions鈥�
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understand whether the regions where activity is taking place are different from where the claims are being made or the company is registered鈥��
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explore companies鈥� R&D activities in more detail.鈥�
皇冠体育app research consisted of 525 interviews with SME claimants, 201 interviews with RDEC claimants and 89 interviews with Patent Box claimants. 皇冠体育app same questionnaire was used for SME and RDEC claimants, a separate questionnaire was developed for Patent Box claimants.聽