New Forest

26/11/2018

R&D Tax Credit Restricted

The amount of repayable R&D tax credit for Small and Medium Sized Enterprises (SMEs) will again be restricted by the amount of the claimant company’s PAYE and NIC liability from April 2020.

The new limit will be set at three times the company’s total PAYE and National Insurance contribution (NICs) payment for the period.

For further information on R&D tax credits, please contact Richard Thorpe-Manley on 023 8046 1200.

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