UK HMRC has published Guidelines for Compliance (GfC3) to assist taxpayers in determining whether their work qualifies as Research and Development (R&D) for tax purposes and avoiding common mistakes.
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Purpose and scope
These Guidelines for Compliance (GfC) expand on HMRC's view of the guidelines on the meaning of R&D for tax purposes. Those guidelines are provided by the Department for Science, Innovation and Technology (DSIT).
This guidance should be read alongside DSIT gui…