Major Changes to Subcontractor Rules Across the UK’s R&D Tax Relief Schemes – What You Need to Know

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The UK’s R&D tax landscape is undergoing one of its most significant shake-ups in years — and subcontractor arrangements are at the centre of the reform.

Recent First-tier Tribunal rulings, including Collins Construction and Stage One Creative Services, have brought the treatment of subcontracted R&D expenditure under intense scrutiny. These landmark decisions challenge longstanding assumptions about who can claim relief when R&D is outsourced, and under what conditions.

At the same time, the introduction of the new merged R&D tax relief scheme and ERIS, further redefines the eligibility and mechanics of claims involving contracted R&D.

Join us for our webinar where we discuss these changes and what they mean for claimant companies.

To register, click here!