Does your company capitalise development expenditure? Has your company recently built or refurbished development facilities? Has your company recently built a pilot plant for manufacturing or testing? Has your company developed a new IT system which is capitalised?

If the answer is yes, then the capital expenditure incurred on R&D could qualify for RDAs. RDAs give a 100% capital allowance in the accounting period that the qualifying capital expenditure is incurred.

For more information download our brochure, Capitalise on your R&D opportunities (PDF, 205KB)