R&D tax credit legislation
Research and development tax credit and R&D tax relief are governed by legislation and authority guidelines in each jurisdiction. You must apply the rules that apply to your company's location and the location of the R&D—UK, UAE, and Ireland each have their own R&D tax credit legislation and practice.
UK: HMRC R&D tax credit guidelines
In the UK, R&D tax relief is set out in the Corporation Tax Act and related provisions. HMRC publishes R&D tax credit guidelines (including the CIRD manual and other guidance) that explain how they interpret the law—qualifying activities, expenditure, and claim process. Legislation and guidance change over time, so it is important to use current sources and, where needed, an R&D tax consultant who stays up to date.
UK rules are distinct from UAE and Ireland. Always apply the legislation and guidance for your jurisdiction.
UAE and Ireland
In the UAE, the upcoming R&D tax incentive will be set out in UAE law and implementing regulations; authority guidance will follow. In Ireland, the R&D tax credit and related reliefs are in the Tax Consolidation Act and Revenue guidance. Each region has its own definitions of qualifying R&D, qualifying expenditure, and claim process—do not assume UK rules apply in Dubai or Ireland.
For region-specific detail, see R&D UK, R&D Dubai, and R&D Ireland. For how R&D tax credit works and who is entitled, see the links below.
Related topics
Understand how R&D tax credit works, who is entitled, and how much is R&D tax relief.