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Inland Revenue

Tax Policy

PUBLISHED 5 June 2019

R&D Tax Incentive guidance published

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 Draft guidance was released for comment in late February 2019.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 This incorporates changes made during the legislative process and the feedback provided on the draft guidance.