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Research and Development (R&D) activities

  1. Overview
  2. Who can apply for Research and Development (R&D) Relief?
  3. Research and Development (R&D) Relief limit for employees
  4. How do you make a claim?
  5. Carry forward of unused credit

Carry forward of unused credit

If you do not use the full tax credit in one year, you can carry it forward to reduce your tax liability for the following year. You can carry this credit forward until it is used, provided you are still an employee of the company.

Published: 12 October 2022 Print this page

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