UK R&D Overseas Expenditure Rules (YE starting on or after 1 April 2024)
Knowledge Bank, R&D Tax Credits
UK R&D Overseas Expenditure Rules (YE starting on or after 1 April 2024)
From accounting periods beginning on or after 1 April 2024, most payments to overseas subcontractors and externally provided workers (EPWs) no longer qualify for UK R&D tax relief, with