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This module focuses on how to calculate R&D relief covering the various conditions, qualifying expenditure, the procedure applicable for SMEs where there are surrenderable losses and other aspects
All traders are able to claim relief for qualifying R&D expenditure but only companies can claim for enhanced corporation tax relief. An SME company gets a higher rate of enhancement and can also receive the relief as a payable R&D tax credit. This module focuses on claims by SME companies for the enhanced relief for revenue expenditure on qualifying R&D.
This module covers the following topics:
- How to calculate the relief and what the conditions are;
- What expenditure qualifies;
- The procedure applicable for SMEs where there are surrenderable losses; and
- The other aspects
The course lecturer is Tony Jenkins CTA, a freelance tax lecturer with his own practice and has over 30 years’ experience in training and advising clients in all types of businesses.
This CPD module takes 16 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.
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