This 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. Several of the clarifications have been made following stakeholder feedback.

At Budget 2021, the government announced a review of the R&D tax reliefs with the objectives of ensuring that the UK remained a competitive location for cutting edge research, that the reliefs continued to be fit for purpose, and that taxpayer money was effectively targeted.