Source · Select Committees · Business and Trade Committee

Recommendation 47

47

The Government should review the process by which firms claim R&D tax credits.

Recommendation
The Government should review the process by which firms claim R&D tax credits. We repeat our recommendation that the Government reintroduce the previous 28-day target for processing R&D tax claims. It should also widen the eligibility criteria so as to include Arts, Humanities, and Social Sciences research within its scope. (Recommendation, Paragraph 154)