Data sets, cloud computing and pure mathematics<\/strong><\/p>\nGiven the demand for data services, businesses will be able to include the\u00a0costs of purchasing data for R&D projects or using cloud computing services.<\/p>\n
This new addition will mean businesses that, for example, pay licence fees to rent cloud computer storage space, or pay for data costs in pursuit of R&D will now be able to build those costs into their claims.<\/p>\n
Many businesses will benefit from this change, particularly in technology and media, and could mitigate losses from the restrictions to overseas R&D costs.<\/p>\n
These areas will now come under the R&D qualifying expenditure umbrella and R&D for tax purposes will now also include pure mathematics.<\/p>\n
Focussing on the UK<\/strong><\/p>\nR&D reliefs will be focussed on the UK from 1 April 2023, subcontracted R&D work and the cost of externally provided workers (EPWs) will be limited to work undertaken in the UK.<\/p>\n
The Government has indicated that it does not want to introduce a rule that discriminates against businesses that cannot practically carry out research in the UK, but it doesn\u2019t want to prevent the offshoring of R&D.<\/p>\n
A list of exemptions is being worked on which will be tied to environmental, geographical, legal or regulatory reasons. There may also be an exemption for certain specialist skills, such as consulting world-leading experts in a particular field.<\/p>\n
Cracking down on abuse<\/strong><\/p>\nHMRC has voiced concern over certain R&D claims and action and has allocated an additional 100 inspectors in order to deliver greater scrutiny.<\/p>\n
New rules for claims include:<\/p>\n
\n- Claims must be made digitally<\/li>\n
- Categories of qualifying expenditure incurred should be disclosed and brief details of the R&D activities provided<\/li>\n
- A senior company officer must endorse the claims<\/li>\n
- Companies must inform HMRC in advance of their intention to make a claim within six months of the end of the accounting period to which the claim relates<\/li>\n
- Claims must include details of any agent who has advised the company on it.<\/li>\n<\/ul>\n
For help and advice on R&D claims and related matters, please contact us today.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"Businesses are being urged to be prepared for changes to R&D tax reliefs in April 2023.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-19707","post","type-post","status-publish","format-standard","hentry","category-matt-storey"],"yoast_head":"\n
Be ready for changes to R&D tax reliefs, businesses urged - Moore Thompson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Be ready for changes to R&D tax reliefs, businesses urged\" \/>\n<meta property=\"og:description\" content=\"Businesses are being urged to be prepared for changes to R&D tax reliefs in April 2023.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Thompson\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-30T15:54:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moorethompson.co.uk\/partners-blog\/wp-content\/uploads\/2022\/09\/M.T.-Blog-Graphic-01.08.2022-9.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Be ready for changes to R&D tax reliefs, businesses urged\" \/>\n<meta name=\"twitter:description\" content=\"Businesses are being urged to be prepared for changes to R&D tax reliefs in April 2023.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/www.moorethompson.co.uk\/partners-blog\/wp-content\/uploads\/2022\/09\/M.T.-Blog-Graphic-01.08.2022-9.png\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/#\/schema\/person\/486838e9773faf64a71f025143598cbf\"},\"headline\":\"Be ready for changes to R&D tax reliefs, businesses urged\",\"datePublished\":\"2022-09-30T15:54:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/\"},\"wordCount\":403,\"image\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/wp-content\/uploads\/2022\/09\/M.T.-Blog-Graphic-01.08.2022-9-1024x576.png\",\"articleSection\":[\"Matt Storey\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/\",\"url\":\"https:\/\/www.moorethompson.co.uk\/partners-blog\/be-ready-for-changes-to-rd-tax-reliefs-businesses-urged\/\",\"name\":\"Be ready for changes to R&D tax reliefs, businesses urged - 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<\/p>\n