EMEA Dbriefs - The UK's new R&D tax reliefs - What do you need to know?

The new merged R&D regime introduces some significant changes to the UK's R&D tax reliefs. How will the new regime, together with changes to the way HMRC administers the reliefs, affect your ability to claim R&D tax credits? We'll discuss:

• Timing of the changes 
• Overview of the new merged R&D Expenditure Credit (RDEC) and Enhanced relief for R&D-intensive, loss-making SMEs (ERIS) 
• Understanding the new rules on contracted-out R&D and the overseas exemption 
• Transitional rules: additional complexities as companies transition into the new regime
• HMRC administration of the reliefs: claim notifications, additional information form (AIF), e-filing, role of the competent professional, advance assurance consultation

Learn how companies investing in innovation cancontinue to benefit from the UK's R&D tax incentives.