What We Learned from HMRC’s Draft Guidance for R&D Tax Relief
Updated :
Published :
From the 1st of April 2023, to qualify for R&D tax credits, payments to subcontractors must be UK based expenditure. Payments made to externally provided workers (EPWs) must be subject to PAYE and National Insurance contributions unless it is qualifying overseas expenditure.
Written by:
Max Braham
2
minutes read
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Dr Arwyn Evans
R&D Tax Manager