Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

R&D tax incentive guidance published

5 June 2019

The Taxation (Research and Development Tax Credits) Act 2019 was enacted on 7 May 2019. Draft guidance was released for comment in late February 2019.

Updated guidance material is now available on Inland Revenue’s website and the online forum. This incorporates changes made during the legislative process and the feedback provided on the draft guidance.