# R&D Tax Academy

> Independent guides, training programs and resources on R&D tax incentives for companies, finance teams, tax professionals and advisors.

A global training institute for R&D tax credit claim preparation: eligibility, documentation, calculation and compliance, taught to companies and to the professionals who advise them.

Every page below is published and open to crawl. Country pages use that country's own terminology; global pages use neutral terms. The facts on jurisdiction pages are checked against official sources and each page shows when it was last reviewed.

## Core pages (32 pages)

- [R&D tax incentive training for seven countries](https://rdtaxacademy.com): Independent R&D tax credit training for companies, finance teams, accountants and advisors, covering eligibility, documentation, calculation and compliance.
- [Contact us](https://rdtaxacademy.com/contact): Contact R&D Tax Academy by email, or book a call to register interest in a program, arrange training for a team or talk about a partnership.
- [Frequently Asked Questions](https://rdtaxacademy.com/faqs): Answers to common questions about the programs, the seven R&D tax incentive schemes, and using this site.
- [Compare R&D tax incentives](https://rdtaxacademy.com/compare): Cross-country comparisons of the R&D tax incentives in the United States, United Kingdom, Ireland, Canada, Australia, New Zealand and Singapore: the seven-scheme table and regional summaries.
- [Compare R&D tax incentives in seven countries](https://rdtaxacademy.com/compare/rd-incentives-by-country): Benefit type, refundability, pre-registration and deadlines for the R&D tax incentive in seven countries, side by side.
- [Our partners](https://rdtaxacademy.com/our-partners): The partner firms and sister initiatives R&D Tax Academy works with, including Swanson Reed, Know Your Fees and Research Credit Integrity.
- [Swanson Reed](https://rdtaxacademy.com/our-partners/swanson-reed): Swanson Reed, a partner of R&D Tax Academy, prepares R&D tax credit claims through its own office or an affiliate in each country listed, by region.
- [Fees](https://rdtaxacademy.com/fees): Hourly rates for R&D Tax Academy training sessions, one-to-one coaching and advisory time, listed by country in local currency.
- [Fees in the United States](https://rdtaxacademy.com/fees/us): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in the United States: $295 per hour (USD).
- [Fees in the United Kingdom](https://rdtaxacademy.com/fees/uk): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in the United Kingdom: £250 per hour (GBP).
- [Fees in Ireland](https://rdtaxacademy.com/fees/ie): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in Ireland: €295 per hour (EUR).
- [Fees in Canada](https://rdtaxacademy.com/fees/ca): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in Canada: C$295 per hour (CAD).
- [Fees in Australia](https://rdtaxacademy.com/fees/au): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in Australia: A$295 per hour (AUD).
- [Fees in New Zealand](https://rdtaxacademy.com/fees/nz): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in New Zealand: NZ$395 per hour (NZD).
- [Fees in Singapore](https://rdtaxacademy.com/fees/sg): The hourly rate for R&D Tax Academy training sessions, one-to-one coaching and advisory time in Singapore: S$395 per hour (SGD).
- [About R&D Tax Academy](https://rdtaxacademy.com/about): What R&D Tax Academy publishes, who it is for, how the content is checked against official guidance, and the seven countries it covers.
- [Disclaimer](https://rdtaxacademy.com/disclaimer): R&D Tax Academy content is general information, not tax, legal or accounting advice. How to read it and when to take advice on your own position.
- [Privacy policy](https://rdtaxacademy.com/privacy): How R&D Tax Academy collects and uses information when you browse the site or register interest, how long it is kept, and how to contact us about your data.
- [Terms of use](https://rdtaxacademy.com/terms): The terms on which the R&D Tax Academy website and its content are made available: permitted use, intellectual property and limitation of liability.
- [Cookie policy](https://rdtaxacademy.com/cookies): The cookies set by rdtaxacademy.com: a session cookie and a security token, no advertising or analytics cookies, and what happens when you follow a link to another site.
- [Accessibility statement](https://rdtaxacademy.com/accessibility): How rdtaxacademy.com is built for accessibility: semantic HTML, keyboard navigation, colour contrast and text alternatives, and how to report a problem.
- [Australia vs New Zealand](https://rdtaxacademy.com/compare/australia-vs-new-zealand): The Australian and New Zealand R&D Tax Incentives side by side: offset or credit, registration or approval, refunds, overseas work and one example.
- [Become a partner](https://rdtaxacademy.com/our-partners/become-a-partner): Referral and training partnerships with R&D Tax Academy for advisory and accounting firms: what each involves, what does not change about our content, and how to enquire.
- [CPD and CPE hours](https://rdtaxacademy.com/about/cpd-cpe-hours): How accountants and tax professionals can log R&D tax study with their professional body as self-directed CPD or CPE hours. No formal recognition is claimed.
- [Our approach](https://rdtaxacademy.com/about/our-approach): How R&D Tax Academy writes and checks its content: official sources only, every fact checked and dated, country terminology kept separate, no advice and no claims preparation.
- [Singapore vs Australia](https://rdtaxacademy.com/compare/singapore-vs-australia): Singapore's enhanced deductions and EIS cash payout against Australia's R&D Tax Incentive: rates, registration, refunds, costs and one example.
- [Start here](https://rdtaxacademy.com/start-here): Three questions that point you to the right program and country guide.
- [United Kingdom vs Ireland](https://rdtaxacademy.com/compare/uk-vs-ireland): The UK merged scheme and ERIS against Ireland's R&D credit: rates, payable credits, notifications, deadlines and review, with one worked example.
- [United States vs Canada](https://rdtaxacademy.com/compare/us-vs-canada): The US research credit and Canada's SR&ED program side by side: benefit, rates, eligible costs, deadlines and review, with one worked example.
- [From Garage Grant Applications to Cross-Border R&D Tax: The Swanson Reed Timeline](https://rdtaxacademy.com/our-partners/swanson-reed/founding-history): Discover the founding story behind Swanson Reed, tracing Joe William Norris's path from engineer to inventor and entrepreneur.
- [Adam Rogers](https://rdtaxacademy.com/about-us/headmaster): Adam Rogers, Headmaster of R&D Tax Academy: background, areas of expertise, and his peer-reviewed and industry publications on R&D tax in seven countries.
- [Sitemap](https://rdtaxacademy.com/sitemap): Every published page on this site, listed by section and country, with the date each was last updated.

## Programs (63 pages)

- [Training Programs](https://rdtaxacademy.com/programs): Structured training programs on R&D tax relief for companies, in-house teams, tax professionals and advisors.
- [Compare programs](https://rdtaxacademy.com/programs/compare): A side-by-side table of the six R&D Tax Academy programs: audience, modules, country tracks and how to choose. Register interest in any program.
- [Team training](https://rdtaxacademy.com/programs/team-training): Group and in-house R&D tax training for finance teams, technical teams, boards and advisory practices, built from the academy programs and country tracks. Register interest.

### R&D Tax Fundamentals
- [R&D Tax Fundamentals](https://rdtaxacademy.com/programs/rd-tax-fundamentals): An R&D tax fundamentals course: what R&D incentives are, what counts as R&D, eligible costs, the claim lifecycle and documentation basics, across seven countries.
- [Module 1: What R&D incentives are](https://rdtaxacademy.com/programs/rd-tax-fundamentals/module-1-what-rd-incentives-are): The three forms an R&D tax incentive takes, how each reaches the tax bill or the bank account, and the features the seven country schemes share.
- [Module 2: What counts as R&D](https://rdtaxacademy.com/programs/rd-tax-fundamentals/module-2-what-counts-as-rd): The two ingredients every tax definition of R&D shares, technical versus commercial uncertainty, and the activities the seven countries exclude.
- [Module 3: Eligible costs](https://rdtaxacademy.com/programs/rd-tax-fundamentals/module-3-eligible-costs): The cost categories R&D incentives allow, how staff time is apportioned, how contractors, materials and overheads are treated, and what grants do.
- [Module 4: The claim lifecycle](https://rdtaxacademy.com/programs/rd-tax-fundamentals/module-4-the-claim-lifecycle): The seven stages of an R&D claim, who owns each one, the steps some countries require before filing, and what happens after filing.
- [Module 5: Documentation basics](https://rdtaxacademy.com/programs/rd-tax-fundamentals/module-5-documentation-basics): What records made at the time mean, the records teams already create, the three links a reviewer follows, and a routine a busy team can keep.

### In-House Finance Team Program
- [In-House Finance Team Program](https://rdtaxacademy.com/programs/in-house-finance-team-program): In-house R&D finance training for teams managing R&D claims in-house: cost capture, staff time, contractors, grants, calculations, filing and reviews.
- [Module 1: Scheme mechanics](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-1-scheme-mechanics): How R&D tax incentives turn eligible spending into a benefit: credits, offsets and deductions, headline rates, refundability and timing across seven countries.
- [Module 2: Cost capture](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-2-cost-capture): The cost categories R&D schemes recognise, how to map the chart of accounts and project codes to them, and a proportionate capture routine.
- [Module 3: Staff time apportionment](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-3-staff-time-apportionment): R&D staff time tracking compliance for in-house teams: whose time counts, four methods from timesheets to role-based estimates, how each reads under review.
- [Module 4: Contractors and overseas costs](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-4-contractors-and-overseas-costs): How R&D schemes treat subcontracted, agency and overseas work: who may claim, how location rules work, the records to hold, and seven countries compared.
- [Module 5: Grants and subsidised expenditure](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-5-grants-and-subsidised-expenditure): How grants and other public funding interact with an R&D claim: four models, what counts as funding, a funding register, and seven countries compared.
- [Module 6: Calculations](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-6-calculations): Base, rate, adjustments, refundability and tax on the benefit: the five steps of an R&D claim calculation, with the headline rate in each country.
- [Module 7: Working with technical teams](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-7-working-with-technical-teams): How to get engineers and scientists to describe technical uncertainty in their own words, and turn the answers into a candidate project list.
- [Module 8: Filing and deadlines](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-8-filing-and-deadlines): The three kinds of R&D claim deadline, the forms a claim travels in, and a claim calendar built from the year end, with the dates for seven countries.
- [Module 9: Reviews and audits](https://rdtaxacademy.com/programs/in-house-finance-team-program/module-9-reviews-and-audits): A seven-point test for each project before it enters the claim, how to record an exclusion, and what to expect if the tax authority asks questions.
- [In-House Finance Team Program: United States track](https://rdtaxacademy.com/programs/in-house-finance-team-program/us): How the In-House Finance Team Program applies to the US research credit: QREs, the ASC and regular methods, Form 6765, elections and examination.
- [In-House Finance Team Program: United Kingdom track](https://rdtaxacademy.com/programs/in-house-finance-team-program/uk): How the In-House Finance Team Program applies to UK R&D tax relief: qualifying expenditure, the merged scheme, ERIS, claim notification and HMRC checks.
- [In-House Finance Team Program: Ireland track](https://rdtaxacademy.com/programs/in-house-finance-team-program/ie): How the In-House Finance Team Program applies to the Irish R&D tax credit: qualifying expenditure, the 30% rate, three instalments and the Form CT1.
- [In-House Finance Team Program: Canada track](https://rdtaxacademy.com/programs/in-house-finance-team-program/ca): How the In-House Finance Team Program applies to SR&ED: qualified expenditures, the proxy method, the 35% credit, Form T661 and the reporting deadline.
- [In-House Finance Team Program: Australia track](https://rdtaxacademy.com/programs/in-house-finance-team-program/au): How the In-House Finance Team Program applies to the R&D Tax Incentive: registration, notional deductions, the two offsets and reviews.
- [In-House Finance Team Program: New Zealand track](https://rdtaxacademy.com/programs/in-house-finance-team-program/nz): How the In-House Finance Team Program applies to the New Zealand RDTI: eligible expenditure, the 15% credit, approval and the supplementary return.
- [In-House Finance Team Program: Singapore track](https://rdtaxacademy.com/programs/in-house-finance-team-program/sg): How the In-House Finance Team Program applies to Singapore R&D deductions: the 400% and 250% tiers, overseas R&D, the EIS cash payout and IRAS reviews.

### Leadership Briefing
- [Leadership Briefing](https://rdtaxacademy.com/programs/leadership-briefing): A board-level program on in-house R&D claim management: the commercial case, claim integrity and governance, and evaluating R&D tax advisors. Register interest.
- [Module 1: The commercial case](https://rdtaxacademy.com/programs/leadership-briefing/module-1-the-commercial-case): A board-level view of R&D incentives in seven countries: form of benefit, headline rate, refundability, cash timing, grants and the cost of claiming well.
- [Module 2: Risk and governance](https://rdtaxacademy.com/programs/leadership-briefing/module-2-risk-and-governance): R&D tax claim integrity and governance: what an over-claim costs in seven countries, how long the exposure lasts, who should own the claim and what the board sees.
- [Module 3: Choosing an advisor](https://rdtaxacademy.com/programs/leadership-briefing/module-3-choosing-an-advisor): Evaluating R&D tax advisors at board level: fee models and incentives, the brief, six questions, a proposal scoring table and how to check the claim you sign.

### Technical Teams Program
- [Technical Teams Program](https://rdtaxacademy.com/programs/technical-teams-program): For engineers, scientists and project leads: how to document technical uncertainty, R&D staff time tracking, and writing technical narratives for R&D tax claims.
- [Module 1: Why your input matters](https://rdtaxacademy.com/programs/technical-teams-program/module-1-why-your-input-matters): What the tax authority reads, why finance cannot write the technical content alone, and where a few hours of technical time shape an R&D claim.
- [Module 2: Identifying uncertainty](https://rdtaxacademy.com/programs/technical-teams-program/module-2-identifying-uncertainty): How to identify and document technical uncertainty for an R&D claim, how it differs from commercial and project risk, and how to find it in your own work.
- [Module 3: Recording as you go](https://rdtaxacademy.com/programs/technical-teams-program/module-3-recording-as-you-go): How tickets, commits, lab notebooks and test logs become evidence for an R&D claim, and what to add so they link to projects and people.
- [Module 4: Writing the narrative](https://rdtaxacademy.com/programs/technical-teams-program/module-4-writing-the-narrative): R&D narrative writing for technical teams: the uncertainty, the work done and the outcome, in a structure that works in every jurisdiction.
- [Module 5: Industry examples](https://rdtaxacademy.com/programs/technical-teams-program/module-5-industry-examples): Hypothetical examples from software, manufacturing, engineering, life sciences and food showing where the qualifying R&D work sits and ends.

### Startups and Scale-ups
- [Startups and Scale-ups](https://rdtaxacademy.com/programs/startups-and-scaleups): A program for founders and early finance hires: whether to claim, setting up from day one, funding interactions and the first claim. Register interest.
- [Module 1: Is it worth claiming](https://rdtaxacademy.com/programs/startups-and-scaleups/module-1-is-it-worth-claiming): What an R&D incentive is worth to a loss-making or pre-revenue company in seven countries, the cash features and their conditions, and when not to claim.
- [Module 2: Setting up from day one](https://rdtaxacademy.com/programs/startups-and-scaleups/module-2-setting-up-from-day-one): Project naming, weekly time records and cost coding that an early-stage company can set up now, with a checklist of tools, owners and frequency.
- [Module 3: Funding interactions](https://rdtaxacademy.com/programs/startups-and-scaleups/module-3-funding-interactions): How grants, customer contracts, equity rounds and group structures change what a startup can claim and who claims, across seven countries.
- [Module 4: Your first claim](https://rdtaxacademy.com/programs/startups-and-scaleups/module-4-your-first-claim): The steps from project list to a filed first claim, who to involve, the pre-claim steps and deadlines in seven countries, and what happens after filing.
- [Startups and Scale-ups: United States track](https://rdtaxacademy.com/programs/startups-and-scaleups/us): The four startup modules under the US research credit: the payroll tax offset, the 6% first-year ASC, funded research, Form 6765 and Form 8974 deadlines.
- [Startups and Scale-ups: United Kingdom track](https://rdtaxacademy.com/programs/startups-and-scaleups/uk): The four startup modules under UK R&D tax relief: ERIS or the merged scheme, the PAYE cap, grants, claim notification and the additional information form.
- [Startups and Scale-ups: Ireland track](https://rdtaxacademy.com/programs/startups-and-scaleups/ie): The four startup modules under the Irish R&D tax credit: 30% paid in three instalments, the €75,000 first instalment, grants, 90 day notice and Form CT1.
- [Startups and Scale-ups: Canada track](https://rdtaxacademy.com/programs/startups-and-scaleups/ca): The four startup modules under SR&ED: the refundable 35% CCPC credit, CCPC status, government assistance, Form T661, Schedule 31 and the 18 month deadline.
- [Startups and Scale-ups: Australia track](https://rdtaxacademy.com/programs/startups-and-scaleups/au): The four startup modules under the R&D Tax Incentive: the 43.5% refundable offset, aggregated turnover, grants, associates and annual registration.
- [Startups and Scale-ups: New Zealand track](https://rdtaxacademy.com/programs/startups-and-scaleups/nz): The four startup modules under the New Zealand RDTI: the 15% credit, the refund cap, shareholder continuity, general approval and the supplementary return.
- [Startups and Scale-ups: Singapore track](https://rdtaxacademy.com/programs/startups-and-scaleups/sg): The four startup modules in Singapore: 400% EIS enhanced deductions, the S$20,000 cash payout and employee condition, grants and the 30 November return.

### Advisor and Practitioner Program
- [Advisor and Practitioner Program](https://rdtaxacademy.com/programs/advisor-practitioner-program): R&D tax advisor course for accountants and consultancy teams: how to prepare R&D claims for clients, from legislation to calculations, reports, disputes and fees.
- [Module 1: Legislation and guidance](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-1-legislation-and-guidance): How the seven countries define R&D in statute and guidance, where the definitions differ, and how to build a legislation file for every client claim.
- [Module 2: Eligibility analysis](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-2-eligibility-analysis): A practitioner method for R&D eligibility analysis: the template, boundary drawing, the exclusions check and documenting a decision not to claim.
- [Module 3: Advanced calculations](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-3-advanced-calculations): A calculation structure for R&D claims: cost base, category rules, grants, method choices, caps and the form of the benefit, with a two-country example.
- [Module 4: Technical interviews](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-4-technical-interviews): How to run R&D technical interviews: preparation, a staged question bank, listening without leading, and recording the interview as evidence.
- [Module 5: Reports and narratives](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-5-reports-and-narratives): Writing R&D project descriptions: the three questions every form asks, mapping them onto each form, and keeping narrative and numbers consistent.
- [Module 6: Disputes and audits](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-6-disputes-and-audits): Handling an R&D claim review: answering information requests, preparing the technical lead, conceding weak points early and managing the client.
- [Module 7: Ethics, integrity and fee arrangements](https://rdtaxacademy.com/programs/advisor-practitioner-program/module-7-ethics-integrity-and-fee-arrangements): R&D tax fee structures for advisors: professional obligations, contingent fees, engagement letter scope and claim integrity standards, with a clause table.
- [Advisor and Practitioner Program: United States track](https://rdtaxacademy.com/programs/advisor-practitioner-program/us): US track of the Advisor and Practitioner Program: section 41, the four-part test, QREs, regular and ASC methods, Form 6765 and IRS examinations.
- [Advisor and Practitioner Program: United Kingdom track](https://rdtaxacademy.com/programs/advisor-practitioner-program/uk): UK track of the Advisor and Practitioner Program: the merged scheme and ERIS, claim notification, additional information form and HMRC enquiries.
- [Advisor and Practitioner Program: Ireland track](https://rdtaxacademy.com/programs/advisor-practitioner-program/ie): Ireland track of the Advisor and Practitioner Program: science and accounting tests, pre-filing notification, Form CT1, instalments and Revenue audits.
- [Advisor and Practitioner Program: Canada track](https://rdtaxacademy.com/programs/advisor-practitioner-program/ca): Canada track of the Advisor and Practitioner Program: SR&ED eligibility, 35% and 15% credits, the proxy election, Form T661 and CRA reviews.
- [Advisor and Practitioner Program: Australia track](https://rdtaxacademy.com/programs/advisor-practitioner-program/au): Australia track of the Advisor and Practitioner Program: core and supporting activities, the offsets, registration within 10 months and findings.
- [Advisor and Practitioner Program: New Zealand track](https://rdtaxacademy.com/programs/advisor-practitioner-program/nz): New Zealand track of the Advisor and Practitioner Program: core and supporting activities, general approval, the 15% credit and supplementary return.
- [Advisor and Practitioner Program: Singapore track](https://rdtaxacademy.com/programs/advisor-practitioner-program/sg): Singapore track of the Advisor and Practitioner Program: the definition of R&D, deduction tiers and EIS, the cash payout election and IRAS reviews.

## Jurisdictions (121 pages)

- [R&D tax incentives in seven countries](https://rdtaxacademy.com/jurisdictions): The R&D tax incentive in the United States, United Kingdom, Ireland, Canada, Australia, New Zealand and Singapore: scheme, rates, deadlines and how to claim.

### United States
- [United States R&D tax incentive](https://rdtaxacademy.com/jurisdictions/us): The United States gives a federal income tax credit for increasing research activities under section 41 of the Internal Revenue Code. It is claimed on Form...
- [Eligibility: United States](https://rdtaxacademy.com/jurisdictions/us/eligibility): Who can claim the US research credit, how the four-part test in section 41(d) defines qualified research, the activities excluded by statute, and where the work must be done.
- [Eligible expenditure: United States](https://rdtaxacademy.com/jurisdictions/us/eligible-expenditure): Which costs count as qualified research expenses for the US research credit: wages, supplies and 65% of contract research, how to measure each, and what is excluded.
- [How to claim: United States](https://rdtaxacademy.com/jurisdictions/us/how-to-claim): Step by step: identify qualified research, gather qualified research expenses, choose a method, complete Form 6765 and file it with the return. Forms, elections and what follows.
- [Documentation: United States](https://rdtaxacademy.com/jurisdictions/us/documentation): The records that support a US research credit claim: what the IRS expects, what to keep during the year, how to tie records to business components and qualified research expenses, and common gaps.
- [Deadlines: United States](https://rdtaxacademy.com/jurisdictions/us/deadlines): US research credit timing: no registration, claim with the return, elections that must be on the original return, refund claim limits, and a calendar for a calendar-year company.
- [Reviews and audits: United States](https://rdtaxacademy.com/jurisdictions/us/reviews-and-audits): What happens when the IRS examines a research credit claim: selection, information document requests, interviews, the adjustments and penalties that can follow, and the appeal routes.
- [Industries: United States](https://rdtaxacademy.com/jurisdictions/us/industries): Where the qualifying work sits in software, manufacturing, engineering, life sciences, food, construction and energy under the US four-part test, and the activities that usually fall outside it.
- [Frequently asked questions: United States](https://rdtaxacademy.com/jurisdictions/us/faqs): Answers to common questions about the US research credit: who qualifies, what the four-part test asks, which costs count, the 20% and 14% rates, Form 6765, the payroll tax offset, deadlines and examinations.
- [Four part test: United States](https://rdtaxacademy.com/jurisdictions/us/four-part-test): The US four-part test: section 174 costs, technological in nature, business component purpose and process of experimentation, with the 80% rule, the shrinking back rule and a worked example.
- [Qualified research expenses: United States](https://rdtaxacademy.com/jurisdictions/us/qualified-research-expenses): What qualified research expenses are under section 41(b): qualified wages and the 80% rule, supplies, 65% of contract research, computer rental, and how each is measured and evidenced.
- [ASC vs regular method: United States](https://rdtaxacademy.com/jurisdictions/us/asc-vs-regular-method): Regular credit (20% above a fixed-base amount) or alternative simplified credit (14% above 50% of the three-year average): how each is computed, when each wins, the 6% rule and the 280C(c) election.
- [Section 174: United States](https://rdtaxacademy.com/jurisdictions/us/section-174): Section 174 and 174A explained: what research or experimental expenditure is, amortisation versus immediate deduction for domestic and foreign research, and the interaction with the section 41 credit through section 280C(c).
- [Payroll tax offset: United States](https://rdtaxacademy.com/jurisdictions/us/payroll-tax-offset): The US payroll tax offset: qualified small businesses can elect to apply up to US$500,000 of research credit a year against payroll tax. Eligibility tests, the election on Form 6765, and Form 8974 on the quarterly return.
- [Form 6765: United States](https://rdtaxacademy.com/jurisdictions/us/form-6765): How Form 6765, Credit for Increasing Research Activities, is organised: Sections A to G, what each asks for, the elections it records, and the business component information required for tax years beginning after 2025.
- [Internal use software: United States](https://rdtaxacademy.com/jurisdictions/us/internal-use-software): The US internal use software rules in Treasury Regulation 1.41-4(c)(6): what counts as internal use, the high threshold of innovation test, the exceptions, dual function software and how to allocate it.
- [Funded research exclusion: United States](https://rdtaxacademy.com/jurisdictions/us/funded-research-exclusion): How the US funded research exclusion works: research is funded to the extent payment is not contingent on success or the taxpayer does not retain substantial rights. Contracts, grants, worked examples and who can claim.
- [State credits: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits): How US state research and development credits work alongside the federal credit: shared definitions, separate computations, refundability and carryforwards, and pages for California, Texas, New York, Massachusetts, Georgia and Arizona.
- [California: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits/california): The California research credit under Revenue and Taxation Code sections 17052.12 and 23609: 15% of California qualified research expenses above the base amount, the basic research credit, Form 3523, carryforward and limits.
- [Texas: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits/texas): The Texas franchise tax research and development credit: rates, the Texas QRE base, the university rate, carryforward, how it is claimed and the 2025 legislative changes effective for reports due from 2026.
- [New York: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits/new-york): How research is credited in New York: the Excelsior Jobs Program R&D credit, the Life Sciences R&D credit for new companies, who qualifies, the rates and caps, and the application process through Empire State Development.
- [Massachusetts: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits/massachusetts): The Massachusetts research credit under G.L. c. 63 section 38M: 10% and 15% rates, the alternative simplified computation, the limit on excise it can offset, the carryforward and Schedule RC.
- [Georgia: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits/georgia): The Georgia research credit under O.C.G.A. 48-7-40.12: 10% above a gross-receipts base, the 50% income tax limit, the payroll withholding election, the carryforward and Form IT-RD.
- [Arizona: United States](https://rdtaxacademy.com/jurisdictions/us/state-credits/arizona): The Arizona credit for increased research activities under A.R.S. 43-1074.01 and 43-1168: tiered rates, the university basic research addition, the carryforward, Form 308, and the refundable credit for companies with fewer than 150 employees.

### United Kingdom
- [United Kingdom R&D tax incentive](https://rdtaxacademy.com/jurisdictions/uk): For accounting periods beginning on or after 1 April 2024, most companies claim under the merged R&D expenditure credit scheme. Loss-making SMEs that are R...
- [Eligibility: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/eligibility): Who can claim UK R&D tax relief under the merged scheme and ERIS, how HMRC applies the guidelines on the meaning of R&D, the activities that do not qualify, and the UK location rules from April 2024.
- [Eligible expenditure: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/eligible-expenditure): Which costs qualify for UK R&D tax relief under the merged scheme and ERIS: staffing costs, externally provided workers and subcontractors at 65%, consumables, software, data licences and cloud computing, and what is excluded.
- [How to claim: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/how-to-claim): Step by step: check whether a claim notification is needed, complete the additional information form, claim in the Company Tax Return within 2 years of the end of the accounting period, and what HMRC does next.
- [Documentation: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/documentation): The records that support a UK R&D claim: what HMRC expects, what to keep during the year, how to link records to the projects and cost categories on the additional information form, and common gaps.
- [Deadlines: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/deadlines): UK R&D deadlines: claim notification within 6 months of the end of the period of account, additional information form before the return, claims within 2 years of the end of the accounting period, amendments and a calendar.
- [Reviews and audits: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/reviews-and-audits): What happens when HMRC opens an enquiry into an R&D claim: time limits, the questions asked about projects and costs, the competent professional, penalties for careless claims, and the review and tribunal routes.
- [Industries: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/industries): How the UK guidelines on the meaning of R&D apply in software, manufacturing, engineering, life sciences, construction, food and energy, with the activities HMRC accepts and the ones it rejects.
- [Frequently asked questions: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/faqs): Answers to common questions about UK R&D tax relief: eligibility under the guidelines, qualifying costs, the 20% merged scheme credit and ERIS, claim notification, the additional information form, deadlines and HMRC enquiries.
- [Merged scheme: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/merged-scheme): How the merged scheme works: a 20% taxable expenditure credit for accounting periods beginning on or after 1 April 2024, the steps that apply it against Corporation Tax, the payable balance and the PAYE and National Insurance cap.
- [ERIS R&D intensive SME: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/eris-rd-intensive-sme): How ERIS works for loss-making R&D intensive SMEs: the 30% intensity condition, the SME tests, the extra 86% deduction, the payable credit of up to 14.5% of the surrenderable loss, the grace period and the cap.
- [Claim notification: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/claim-notification): Who must submit an R&D claim notification to HMRC, the 6-month deadline after the end of the period of account, the 3-year exemption and its amended-return trap, the form contents and the consequence of missing it.
- [Additional information form: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/additional-information-form): What the additional information form for UK R&D tax relief requires: submission before the Company Tax Return, the project descriptions and how many projects, the qualifying cost breakdown, the responsible officer and agent details.
- [Subcontracting and overseas costs: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/subcontracting-and-overseas-costs): The UK rules for contracted out R&D and externally provided workers from April 2024: who made the decision to undertake the R&D, 65% of unconnected payments, connected parties, and the UK location restriction and its exceptions.
- [HMRC compliance checks: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/hmrc-compliance-checks): What an HMRC compliance check into an R&D claim involves: the opening letter and standard questions, speaking to the competent professional, timescales, outcomes and penalties, and preparing a claim so it withstands the check.
- [Legacy SME and RDEC: United Kingdom](https://rdtaxacademy.com/jurisdictions/uk/legacy-sme-and-rdec): The UK SME R&D scheme and RDEC as they applied to accounting periods beginning before 1 April 2024: rates before and after 1 April 2023, the SME tests, subsidised and subcontracted work, the PAYE cap, and claims still open.

### Ireland
- [Ireland R&D tax incentive](https://rdtaxacademy.com/jurisdictions/ie): Ireland's R&D corporation tax credit gives companies a credit against corporation tax for qualifying R&D expenditure. Credit that cannot be used can be pai...
- [Eligibility: Ireland](https://rdtaxacademy.com/jurisdictions/ie/eligibility): Eligibility for Ireland's R&D corporation tax credit: companies within the charge to corporation tax, the section 766 definition of qualifying R&D activities, the prescribed categories and exclusions, and the European Economic Area location rule.
- [Eligible expenditure: Ireland](https://rdtaxacademy.com/jurisdictions/ie/eligible-expenditure): Qualifying R&D expenditure in Ireland: staff costs and apportionment, plant and machinery, subcontracting limits of 15% or €100,000 and third level limits of 5% or €100,000, grant-funded expenditure and the exclusions.
- [How to claim: Ireland](https://rdtaxacademy.com/jurisdictions/ie/how-to-claim): Step by step: notify Revenue at least 90 days in advance if you have not claimed in the previous 3 years, claim on the Form CT1 within 12 months of the end of the accounting period, elect offset or repayment for each instalment, and what follows.
- [Documentation: Ireland](https://rdtaxacademy.com/jurisdictions/ie/documentation): Records for the Irish R&D corporation tax credit: Revenue's expectation of contemporaneous documentation for the science test and the accounting test, what to keep during the accounting period, the project file, and common gaps found in audits.
- [Deadlines: Ireland](https://rdtaxacademy.com/jurisdictions/ie/deadlines): Irish R&D corporation tax credit deadlines: pre-filing notification at least 90 days before the claim, the Form CT1 due 9 months after the accounting period, the claim within 12 months of the period end, instalment timing, amendments and a December calendar.
- [Reviews and audits: Ireland](https://rdtaxacademy.com/jurisdictions/ie/reviews-and-audits): What happens when Revenue reviews an R&D corporation tax credit claim: Level 1, 2 and 3 compliance interventions, the independent expert, information requests, responding, amended assessments, penalties for careless or deliberate behaviour and the Tax Appeals Commission.
- [Industries: Ireland](https://rdtaxacademy.com/jurisdictions/ie/industries): How the Irish R&D corporation tax credit applies in software, pharmaceuticals and medical devices, engineering and manufacturing, food and agriculture, and construction: the activities that pass the science test and the ones Revenue disallows.
- [Frequently asked questions: Ireland](https://rdtaxacademy.com/jurisdictions/ie/faqs): Answers to common questions about Ireland's R&D corporation tax credit: eligibility and the science test, qualifying expenditure, the 30% and 35% rates, payment in three instalments, the 90 day notification, the 12 month claim deadline and Revenue interventions.
- [Revenue guidelines: Ireland](https://rdtaxacademy.com/jurisdictions/ie/revenue-guidelines): Revenue's Tax and Duty Manual Part 29-02-03 and related manuals on the R&D corporation tax credit: what they cover, how Revenue applies the science test and the accounting test, the status of the guidance, and how to work with it.
- [Science test: Ireland](https://rdtaxacademy.com/jurisdictions/ie/science-test): How Revenue applies the science test under section 766 of the Taxes Consolidation Act 1997: a prescribed field of science or technology, systematic investigative or experimental activity, scientific or technological advancement and the resolution of uncertainty, with the role of independent experts.
- [Payable credit instalments: Ireland](https://rdtaxacademy.com/jurisdictions/ie/payable-credit-instalments): The three instalment payment of Ireland's R&D corporation tax credit: the first instalment of the greater of 50% or €75,000 (€87,500 at the 35% rate), the second and third instalments, offset or repayment elections, timing and a worked example.
- [Buildings and plant: Ireland](https://rdtaxacademy.com/jurisdictions/ie/buildings-and-plant): Capital expenditure and the Irish R&D credit: plant and machinery used for R&D within the section 766 credit, and the separate section 766A credit for buildings and structures, with the 35% use condition, apportionment, timing and clawback.
- [Knowledge development box: Ireland](https://rdtaxacademy.com/jurisdictions/ie/knowledge-development-box): How Ireland's Knowledge Development Box works alongside the R&D credit: qualifying assets, the modified nexus formula linking relief to Irish R&D spend, the 10% effective rate, the election and tracking requirements, and a worked example.
- [Revenue audits: Ireland](https://rdtaxacademy.com/jurisdictions/ie/revenue-audits): What a Revenue audit of an Irish R&D credit claim looks like in practice: notification and scope, the opening meeting, the independent expert's technical review, the accounting test review, settlement and penalties, and preparing the claim file.

### Canada
- [Canada R&D tax incentive](https://rdtaxacademy.com/jurisdictions/ca): Canada's Scientific Research and Experimental Development (SR&ED) program gives a deduction against income and an investment tax credit for qualifying work...
- [Eligibility: Canada](https://rdtaxacademy.com/jurisdictions/ca/eligibility): Eligibility for Canada's SR&ED tax incentives: who can claim, the subsection 248(1) definition covering basic research, applied research, experimental development and support work, the excluded activities, the CRA's Why and How questions, and work in Canada.
- [Eligible expenditure: Canada](https://rdtaxacademy.com/jurisdictions/ca/eligible-expenditure): What counts as SR&ED expenditure and qualified expenditure in Canada: salaries of directly engaged staff, materials, 80% of arm's length contract payments, overheads or the prescribed proxy amount, restored capital expenditures, and the reductions for assistance and contract payments received.
- [How to claim: Canada](https://rdtaxacademy.com/jurisdictions/ca/how-to-claim): Step by step: consider pre-claim approval, complete Form T661 and Schedule 31, file with the corporate income tax return no later than 12 months after its filing due date, and what happens in CRA processing and review.
- [Documentation: Canada](https://rdtaxacademy.com/jurisdictions/ca/documentation): Supporting evidence for SR&ED claims: the CRA's expectation of records generated as the work was performed, examples of technical and financial evidence, linking records to projects on Form T661, and common documentation gaps.
- [Deadlines: Canada](https://rdtaxacademy.com/jurisdictions/ca/deadlines): SR&ED deadlines: the T2 return due 6 months after year end, Form T661 and Schedule 31 no later than 12 months after the return filing due date, the no-extension rule, amendments within the deadline, and a December year end calendar.
- [Reviews and audits: Canada](https://rdtaxacademy.com/jurisdictions/ca/reviews-and-audits): What happens when the CRA reviews an SR&ED claim: how claims are selected, the technical and financial reviews, the information and interviews requested, the review report, reassessment, penalties, the notice of objection and the Tax Court of Canada.
- [Industries: Canada](https://rdtaxacademy.com/jurisdictions/ca/industries): How the SR&ED definition and the CRA's Why and How questions apply in software, manufacturing, life sciences, agriculture and food processing, natural resources and cleantech, with the activities accepted and the ones routinely denied.
- [Frequently asked questions: Canada](https://rdtaxacademy.com/jurisdictions/ca/faqs): Answers to common questions about SR&ED in Canada: eligibility and the Why and How questions, qualified expenditures, the 35% enhanced and 15% basic credits, refundability for CCPCs, the proxy method, Form T661, the 18-month deadline and reviews.
- [SR&ED program: Canada](https://rdtaxacademy.com/jurisdictions/ca/sred-program): How Canada's SR&ED program works end to end: the deduction pool under section 37, the investment tax credit under section 127 at 35% or 15%, refundability for CCPCs, the C$6 million expenditure limit, the Budget 2025 changes, and a worked example.
- [Form T661: Canada](https://rdtaxacademy.com/jurisdictions/ca/form-t661): A guide to Form T661: claimant information, project descriptions with the three narrative questions, SR&ED expenditures and qualified expenditures, project costs, additional information, certification and claim preparer disclosure, with Schedule 31.
- [Proxy vs traditional method: Canada](https://rdtaxacademy.com/jurisdictions/ca/proxy-vs-traditional-method): How to choose between the SR&ED proxy method, with its prescribed proxy amount of 55% of the salary base and the specified employee limits, and the traditional method of itemising directly related and incremental overheads, with a worked comparison.
- [CCPC enhanced refund: Canada](https://rdtaxacademy.com/jurisdictions/ca/ccpc-enhanced-refund): How CCPCs earn the enhanced 35% SR&ED credit on up to C$6 million of qualified expenditure and receive it as a refund: CCPC status, the expenditure limit shared among associated corporations, the taxable capital phase-out, 100% and 40% refund rates, and eligible public corporations.
- [CRA reviews: Canada](https://rdtaxacademy.com/jurisdictions/ca/cra-reviews): Current CRA review practice for SR&ED: risk assessment on receipt, the 60 and 180 day service standards, technical and financial reviews, the site visit and interview, preliminary findings and the review report, the administrative second review, and pre-claim approval.
- [Provincial credits: Canada](https://rdtaxacademy.com/jurisdictions/ca/provincial-credits): An overview of provincial and territorial R&D tax credits in Canada: how they sit alongside federal SR&ED and reduce qualified expenditures, and which body administers each province's credit. Province pages with rates and rules follow later.
- [Ontario: Canada](https://rdtaxacademy.com/jurisdictions/ca/provincial-credits/ontario): The Ontario innovation tax credit and Ontario research and development tax credit: rates, who can claim, T2 schedules and the effect on federal SR&ED.
- [Quebec: Canada](https://rdtaxacademy.com/jurisdictions/ca/provincial-credits/quebec): Quebec's CRIC for R&D, innovation and pre-commercialization: the 20% and 30% rates, the exclusion threshold, Revenu Québec filing and the SR&ED link.
- [British columbia: Canada](https://rdtaxacademy.com/jurisdictions/ca/provincial-credits/british-columbia): The BC SR&ED tax credit: the 10% rate, refundable and non-refundable portions, the expenditure limit, Form T666, the deadline and the federal link.
- [Alberta: Canada](https://rdtaxacademy.com/jurisdictions/ca/provincial-credits/alberta): Alberta's Innovation Employment Grant for SR&ED: the 8% and 12% portions, the base, the C$4 million limit, AT1 Schedule 29 and the federal link.

### Australia
- [Australia R&D tax incentive](https://rdtaxacademy.com/jurisdictions/au): Australia's R&D Tax Incentive gives companies a tax offset for eligible R&D expenditure. It is jointly administered by the Department of Industry, Science...
- [Eligibility: Australia](https://rdtaxacademy.com/jurisdictions/au/eligibility): Eligibility for the Australian R&D Tax Incentive: the R&D entity test, the A$20,000 minimum spend, core and supporting R&D activities under Division 355 of the ITAA 1997, excluded activities and the Australia-only rule.
- [Eligible expenditure: Australia](https://rdtaxacademy.com/jurisdictions/au/eligible-expenditure): What counts as R&D expenditure for the Australian R&D Tax Incentive: notional deductions for staff, contractors, research service providers, consumables, decline in value of assets and apportioned overheads, plus the exclusions.
- [How to claim: Australia](https://rdtaxacademy.com/jurisdictions/au/how-to-claim): Step by step: check eligibility, register activities with the Department of Industry, Science and Resources within 10 months of year end, complete the R&D tax incentive schedule with the company tax return, and what happens after lodgement.
- [Documentation: Australia](https://rdtaxacademy.com/jurisdictions/au/documentation): Records for the Australian R&D Tax Incentive: evidence of the hypothesis, experiments, observations and conclusions for each registered activity, records that tie expenditure to activities, and the common gaps found in examinations.
- [Deadlines: Australia](https://rdtaxacademy.com/jurisdictions/au/deadlines): Australian R&D Tax Incentive deadlines: register activities within 10 months of the end of the income year, apply for Advance or Overseas Findings before the year ends, claim in the company tax return, and the amendment and extension rules.
- [Reviews and audits: Australia](https://rdtaxacademy.com/jurisdictions/au/reviews-and-audits): Reviews of Australian R&D Tax Incentive claims: how department examinations and ATO reviews start, the information requested, responding, negative findings, administrative penalties and review by the Administrative Review Tribunal.
- [Industries: Australia](https://rdtaxacademy.com/jurisdictions/au/industries): How the Australian R&D Tax Incentive applies in software, manufacturing, mining, life sciences, agriculture and energy: the activities that qualify as core or supporting R&D and the ones the department and ATO reject.
- [Frequently asked questions: Australia](https://rdtaxacademy.com/jurisdictions/au/faqs): Answers to common questions about the Australian R&D Tax Incentive: eligibility, core and supporting activities, notional deductions, the 18.5% refundable premium, aggregated turnover, registration within 10 months, findings and reviews.
- [Core vs supporting activities: Australia](https://rdtaxacademy.com/jurisdictions/au/core-vs-supporting-activities): How Australia distinguishes core R&D activities from supporting R&D activities under sections 355-25 and 355-30 of the ITAA 1997, the dominant purpose test, and how to register a project as activities rather than as a whole.
- [Registration with AusIndustry: Australia](https://rdtaxacademy.com/jurisdictions/au/registration-with-ausindustry): How to register Australian R&D activities with the department through the R&D Tax Incentive customer portal: the 10-month deadline after the income year, the activity descriptions required, registration numbers and extensions.
- [Refundable vs non refundable: Australia](https://rdtaxacademy.com/jurisdictions/au/refundable-vs-non-refundable): How the Australian R&D tax offset is calculated: the refundable offset for aggregated turnover under A$20 million, the two-tier non-refundable offset above it, the A$150 million threshold, carry forward and worked examples.
- [R&D intensity: Australia](https://rdtaxacademy.com/jurisdictions/au/rd-intensity): The R&D intensity test for the Australian non-refundable offset: notional deductions divided by total expenses, 8.5 points up to 2% intensity and 16.5 points above it, how the tiers apply at the margin, and a worked example.
- [Advance and overseas findings: Australia](https://rdtaxacademy.com/jurisdictions/au/advance-and-overseas-findings): Advance Findings and Overseas Findings for the Australian R&D Tax Incentive: what each decides, the four conditions for overseas activities, the application deadline before the end of the income year, and how findings bind the ATO.
- [Associates and feedstock: Australia](https://rdtaxacademy.com/jurisdictions/au/associates-and-feedstock): The Australian R&D Tax Incentive adjustments: associate expenditure deductible only when paid, the feedstock adjustment where trial output is sold, and clawback adjustments for government recoupments, with examples.
- [ATO and DISE reviews: Australia](https://rdtaxacademy.com/jurisdictions/au/ato-and-dise-reviews): Current review practice for the Australian R&D Tax Incentive: department examinations and findings, ATO expenditure reviews, joint compliance programs, taxpayer alerts on software and overseas activities, timescales and preparation.

### New Zealand
- [New Zealand R&D tax incentive](https://rdtaxacademy.com/jurisdictions/nz): New Zealand's Research and Development Tax Incentive gives a 15% tax credit for eligible R&D expenditure. It is administered by Inland Revenue.
- [Eligibility: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/eligibility): Eligibility for New Zealand's Research and Development Tax Incentive: who can claim, the NZ$50,000 minimum, core activities with scientific or technological uncertainty, supporting activities, the schedule 21 exclusions and the New Zealand location rule.
- [Eligible expenditure: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/eligible-expenditure): Eligible expenditure for New Zealand's R&D Tax Incentive: schedule 21B categories including employee remuneration, contractors, approved research providers, consumables, depreciation and overheads, the overseas cap, the expenditure limits and the main ineligible items.
- [How to claim: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/how-to-claim): Step by step: apply for general approval by the last day of the 3rd month after the income year, file the income tax return, file the RDTI supplementary return within 30 days of the return due date through myIR, and what Inland Revenue does next.
- [Documentation: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/documentation): Records for the New Zealand R&D Tax Incentive: evidence that approved core and supporting activities were performed as described, the systematic approach and results, time and cost records by activity, the 7 year retention rule and common gaps.
- [Deadlines: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/deadlines): RDTI deadlines: general approval by the last day of the 3rd month after the end of the income year, criteria and methodologies approval before year end, the income tax return and extension of time, the supplementary return within 30 days of the return due date, and the 4 year time bar.
- [Reviews and audits: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/reviews-and-audits): What happens when Inland Revenue reviews a New Zealand RDTI claim: scrutiny at the approval stage, reviews of the supplementary return, revocation of approvals, information requests, shortfall penalties and the disputes process via NOPA, the Taxation Review Authority and the courts.
- [Industries: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/industries): How the New Zealand R&D Tax Incentive applies in software, agritech and food, manufacturing, life sciences and cleantech: core activities with scientific or technological uncertainty, supporting activities, the schedule 21 exclusions and what Inland Revenue declines.
- [Frequently asked questions: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/faqs): Answers to common questions about New Zealand's R&D Tax Incentive: eligibility, core and supporting activities, the 15% credit, the NZ$50,000 minimum and NZ$120 million cap, general approval deadlines, the supplementary return, refundability and reviews.
- [General approval: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/general-approval): How general approval works for the New Zealand R&D Tax Incentive: the application in myIR by the last day of the 3rd month after the income year, activity-by-activity assessment, approval for up to 3 income years, variations, declined activities and the disputes route.
- [Significant performer approval: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/significant-performer-approval): How significant performers, businesses with more than NZ$2 million of eligible R&D expenditure, access the New Zealand RDTI: the choice of general approval or criteria and methodologies approval, what the regime adds, and a worked decision.
- [Criteria and methodologies approval: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/criteria-and-methodologies-approval): How criteria and methodologies approval works for New Zealand significant performers: the criteria for identifying core and supporting activities, the methodologies for eligible expenditure, the application deadline before the income year ends, the obligations that follow and revocation.
- [Supplementary return: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/supplementary-return): How the New Zealand R&D supplementary return works: eligible expenditure by approved activity, the credit and refundability calculation, filing in myIR within 30 days of the income tax return due date, and corrections.
- [Refundability: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/refundability): How refunds work under the New Zealand R&D Tax Incentive: the credit against income tax, the refundable excess, the cap by reference to labour-related taxes such as PAYE and ESCT, corporate eligibility conditions, carry forward and a worked example.
- [Inland revenue reviews: New Zealand](https://rdtaxacademy.com/jurisdictions/nz/inland-revenue-reviews): Current Inland Revenue review practice for the New Zealand R&D Tax Incentive: assessing general approval applications, technical clarification and meetings, reviews of supplementary returns before refunds, revocation of approvals, external technical input and preparation.

### Singapore
- [Singapore R&D tax incentive](https://rdtaxacademy.com/jurisdictions/sg): Singapore gives enhanced tax deductions for qualifying R&D, including under the Enterprise Innovation Scheme (EIS), with an option to convert part of the e...
- [Eligibility: Singapore](https://rdtaxacademy.com/jurisdictions/sg/eligibility): Eligibility for Singapore's R&D tax deductions and the Enterprise Innovation Scheme: who can claim, the section 2 definition of R&D, novelty or technical risk, the excluded activities, R&D related to the trade, and R&D carried out in Singapore versus overseas.
- [Eligible expenditure: Singapore](https://rdtaxacademy.com/jurisdictions/sg/eligible-expenditure): Singapore R&D expenditure: staff costs and consumables earn 400% on the first S$400,000 and 250% above for in-Singapore R&D (YA 2024 to YA 2028), other R&D expenditure and overseas R&D earn 100%, outsourced R&D and cost-sharing rules, and what is excluded.
- [How to claim: Singapore](https://rdtaxacademy.com/jurisdictions/sg/how-to-claim): Step by step: identify qualifying R&D for the Year of Assessment, claim the deductions in Form C-S or Form C by 30 November, attach the R&D claim form for larger claims, apply for the EIS cash payout after filing, and what IRAS does next.
- [Documentation: Singapore](https://rdtaxacademy.com/jurisdictions/sg/documentation): Records for Singapore R&D deductions: project documents showing the objective, novelty or technical risk and systematic study, expenditure records by project and tier, the R&D claim form, the 5 year retention rule and common gaps found in IRAS reviews.
- [Deadlines: Singapore](https://rdtaxacademy.com/jurisdictions/sg/deadlines): Deadlines for Singapore R&D deductions and the EIS: ECI within 3 months of the financial year end, Form C-S or Form C by 30 November of the Year of Assessment, the cash payout application after filing and before the due date, objections within 2 months and the 4 year assessment period.
- [Reviews and audits: Singapore](https://rdtaxacademy.com/jurisdictions/sg/reviews-and-audits): What happens when IRAS reviews a Singapore R&D claim: pre-assessment queries and post-assessment audits, technical expert input, the information IRAS requests, the voluntary disclosure programme, penalties for incorrect returns, objections and appeals to the Board of Review.
- [Industries: Singapore](https://rdtaxacademy.com/jurisdictions/sg/industries): How Singapore's R&D tax deductions apply in software and fintech, electronics and manufacturing, biomedical sciences, food and agritech, and logistics: the activities that meet the three requirements, the statutory exclusions and what IRAS disallows.
- [Frequently asked questions: Singapore](https://rdtaxacademy.com/jurisdictions/sg/faqs): Answers to common questions about Singapore's R&D tax deductions and the EIS: eligibility, the definition of R&D, the 400% deduction on the first S$400,000, 250% above, overseas R&D at 100%, the S$20,000 cash payout and its employee condition, filing and reviews.
- [Enterprise innovation scheme: Singapore](https://rdtaxacademy.com/jurisdictions/sg/enterprise-innovation-scheme): How Singapore's Enterprise Innovation Scheme works: 400% deductions on the first S$400,000 per activity for R&D in Singapore, IP registration, IP acquisition and licensing, training and innovation projects with partner institutions, YA 2024 to YA 2028, the cash payout and the Budget 2026 AI adoption category.
- [Enhanced deductions: Singapore](https://rdtaxacademy.com/jurisdictions/sg/enhanced-deductions): The Singapore R&D deduction tiers: 100% base under section 14C, additional deductions under section 14D to 250%, the EIS 400% tier on the first S$400,000 of staff costs and consumables for in-Singapore R&D (YA 2024 to YA 2028), with the computation and value at 17%.
- [Cash payout option: Singapore](https://rdtaxacademy.com/jurisdictions/sg/cash-payout-option): How the Singapore EIS cash payout works: 20% of up to S$100,000 of qualifying expenditure, up to S$20,000 per Year of Assessment, the three local employee condition at S$1,400 a month, the application window after filing, the non-taxable payout and when converting beats deducting.
- [R&D done in singapore vs overseas: Singapore](https://rdtaxacademy.com/jurisdictions/sg/rd-done-in-singapore-vs-overseas): The Singapore location rule for R&D deductions: in-Singapore staff costs and consumables earn 400% on the first S$400,000 and 250% above, overseas R&D earns 100% if related to the trade, how IRAS determines where R&D is carried out, splitting projects, outsourcing and cost-sharing.
- [IRAS requirements: Singapore](https://rdtaxacademy.com/jurisdictions/sg/iras-requirements): IRAS requirements for Singapore R&D deduction claims: the R&D claim form and its threshold, the project description questions, the tax computation, documentation to produce on request, technical expert review, the cash payout application and the records retention rule.
- [Grants and other incentives: Singapore](https://rdtaxacademy.com/jurisdictions/sg/grants-and-other-incentives): Singapore grants and incentives alongside R&D tax deductions, by name and administering agency: Economic Development Board incentives, Enterprise Singapore grants, A*STAR programmes and Startup SG, and the rule that grant-funded expenditure is not deductible.

## Resources (42 pages)

- [Resources](https://rdtaxacademy.com/resources): Articles, white papers and guides on R&D tax incentives in seven countries, dated and tagged by topic and country.

### Hubs
- [Eligibility resources](https://rdtaxacademy.com/resources/eligibility): What qualifies as research and development for tax purposes, how each country defines it, and the work that sits just outside the line.
- [Costs and calculations resources](https://rdtaxacademy.com/resources/costs-and-calculations): Staff costs and apportionment, contractors, cloud and software costs, grants, and how each country turns eligible expenditure into a benefit.
- [Documentation and compliance resources](https://rdtaxacademy.com/resources/documentation-and-compliance): Contemporaneous records, technical narratives, time tracking, responding to a tax authority review, and correcting a claim.
- [Running a claim resources](https://rdtaxacademy.com/resources/running-a-claim): How a claim is put together, filed and reviewed, the calendar to keep, common mistakes, and how advisor fees and briefs work.
- [Industries resources](https://rdtaxacademy.com/resources/industries): R&D tax incentives for manufacturers, software, life sciences, engineering and construction, food and agriculture, and energy.
- [Tools and reference resources](https://rdtaxacademy.com/resources/tools-and-reference): Downloadable templates, a glossary of terms across all seven schemes, and a dated log of legislation and guidance changes by country.

### Guides
- [R&D tax incentives for energy and cleantech](https://rdtaxacademy.com/resources/rd-tax-incentives-for-energy-and-cleantech): Where qualifying R&D sits in energy and cleantech, how pilot plants and test equipment are treated, and each country's rule on grants and co-funding.
- [R&D tax incentives for food and agriculture](https://rdtaxacademy.com/resources/rd-tax-incentives-for-food-and-agriculture): Where qualifying R&D sits in food, drink and agriculture, what the taste and cosmetic exclusions remove, and the evidence and costs to capture.
- [R&D tax incentives for engineering and construction](https://rdtaxacademy.com/resources/rd-tax-incentives-for-engineering-and-construction): Where qualifying R&D sits in engineering and construction, what to exclude, and each country's rule on who bears the risk and owns the results.
- [R&D tax incentives for life sciences](https://rdtaxacademy.com/resources/rd-tax-incentives-for-life-sciences): Where qualifying R&D sits in pharma, biotech and devices, what to exclude, contract research costs and each country's rules on overseas work.
- [R&D tax incentives for software and SaaS](https://rdtaxacademy.com/resources/rd-tax-incentives-for-software-and-saas): Where qualifying R&D sits in software and SaaS, the internal use software rules in each country, the evidence to keep and the costs often missed.
- [Claiming across multiple countries](https://rdtaxacademy.com/resources/claiming-across-multiple-countries): One method, several rule sets: which entity claims, where the work is performed, contracted work between group companies, grants, shared records and the terminology that does not travel.
- [Annual R&D claim calendar](https://rdtaxacademy.com/resources/annual-rd-claim-calendar): A month-by-month routine for an R&D claim: project notes, time capture, quarterly checkpoints, pre-claim steps, cost extraction, narrative, review, filing and after filing.
- [Correcting or amending a claim](https://rdtaxacademy.com/resources/correcting-or-amending-a-claim): What to do when an error is found in an R&D claim before or after filing: amendment windows, voluntary disclosure and penalties, repayment with interest, documenting the correction, and each scheme's rules.
- [Responding to a tax authority enquiry](https://rdtaxacademy.com/resources/responding-to-a-tax-authority-enquiry): How reviews of R&D claims start, how to read the information request, build an indexed response, prepare the technical lead, handle meetings, concede weak points and challenge a decision, with each scheme's time limits.
- [Time tracking for R&D staff](https://rdtaxacademy.com/resources/time-tracking-for-rd-staff): R&D staff time tracking: why time is the most challenged number in a claim, the recording methods that survive review, project codes and what each scheme expects.
- [How grants affect your claim](https://rdtaxacademy.com/resources/how-grants-affect-your-claim): How grants, subsidies and other public funding interact with an R&D claim: five models across seven countries, grants received after the claim, and a funding register that shows the arithmetic.
- [Cloud and software costs](https://rdtaxacademy.com/resources/cloud-and-software-costs): How cloud computing, hosting, data and software licences are treated in R&D claims: consumed, overhead or capital, how to apportion them, and what each of seven countries says.
- [Staff costs and apportionment](https://rdtaxacademy.com/resources/staff-costs-and-apportionment): Which staff costs count in an R&D claim, who is directly engaged, apportionment methods from timesheets to documented estimates, and how seven countries word the rule.
- [Contractors and subcontracted R&D](https://rdtaxacademy.com/resources/contractors-and-subcontracted-rd): How R&D schemes treat subcontracted work, agency staff, connected parties and overseas work: who may claim, the percentage and cap rules in seven countries, and the records to hold.
- [Routine work that does not qualify](https://rdtaxacademy.com/resources/routine-work-that-does-not-qualify): The categories of work every R&D scheme leaves out, each scheme's exclusions in its own words, and a method for carving routine work out of a project.
- [What is technical uncertainty](https://rdtaxacademy.com/resources/what-is-technical-uncertainty): What technical uncertainty means for R&D tax, the competent professional test, how it differs from commercial risk, and how to document where it begins and ends.
- [How R&D advisor fee structures work, and the questions to ask before you sign](https://rdtaxacademy.com/resources/how-rd-advisor-fee-structures-work): R&D tax fee structures explained: how advisors charge (contingent, fixed, hourly, hybrid), what each model rewards, warning signs and the questions to ask first.
- [Software development and R&D tax incentives: what counts and what does not](https://rdtaxacademy.com/resources/software-development-and-rd): How software development qualifies for R&D tax incentives in seven countries, what routinely fails, and how to document it for review.
- [Common R&D claim mistakes and how to avoid them](https://rdtaxacademy.com/resources/common-rd-claim-mistakes): The most common mistakes in R&D tax claims: routine work claimed as R&D, reconstructed uncertainty, missing time records and missed deadlines.
- [How to document R&D activities as you go: a calendar for the financial year](https://rdtaxacademy.com/resources/how-to-document-rd-activities-as-you-go): How to keep R&D records through the year: what to capture at project start, during the work, at milestones and at year end, across seven schemes.
- [What actually counts as qualified research? A plain-English guide to the four-part test](https://rdtaxacademy.com/resources/what-counts-as-qualified-research-four-part-test): A plain-English guide to the four-part test for the US research credit: permitted purpose, technological in nature, uncertainty and experimentation.
- [Contemporaneous documentation: what reviewers actually look for](https://rdtaxacademy.com/resources/contemporaneous-documentation-what-reviewers-look-for): How reviewers read R&D claim evidence: what they check first, what convinces them, what raises doubt, and the records that settle questions fast.
- [Writing a technical narrative that survives review](https://rdtaxacademy.com/resources/writing-a-technical-narrative-that-survives-review): Writing technical narratives for R&D tax: uncertainty, work and outcome in a structure that works in every jurisdiction, who writes it and what to leave out.
- [Qualifying versus non-qualifying activities: where the line really sits](https://rdtaxacademy.com/resources/qualifying-vs-non-qualifying-rd-activities): How to tell qualifying R&D from the work around it under the US, UK, Australian and Canadian schemes, with examples from software and manufacturing.
- [How to run a project identification workshop with your technical team](https://rdtaxacademy.com/resources/how-to-run-a-project-identification-workshop): A ninety-minute workshop format for engineers and scientists to identify candidate R&D projects, capture the technical unknowns and start the evidence trail.
- [How to brief and evaluate an R&D tax advisor](https://rdtaxacademy.com/resources/how-to-brief-and-evaluate-an-rd-tax-advisor): Evaluating R&D tax advisors: what to put in the brief, the questions to ask every candidate, how to score proposals and fees, and the warning signs.
- [Why claim integrity matters: the real cost of an over-claimed credit](https://rdtaxacademy.com/resources/why-claim-integrity-matters): The real cost of an over-claimed R&D credit: repayment, interest, penalties, management time and reputation, and the governance that protects a company.
- [R&D tax incentives for manufacturers: where the qualifying work hides](https://rdtaxacademy.com/resources/rd-tax-incentives-for-manufacturers): Where qualifying R&D hides in manufacturing: process development, materials, tooling, scale-up and automation, plus what to exclude and what evidence to keep.

### Reference
- [Documentation checklist](https://rdtaxacademy.com/resources/templates/documentation-checklist): Download a per-project R&D documentation checklist: records at project start, during the work, at milestones and at year end, plus a review-readiness test. Country-neutral DOCX.
- [Glossary](https://rdtaxacademy.com/resources/glossary): R&D tax incentive terms for the United States, United Kingdom, Ireland, Canada, Australia, New Zealand and Singapore, in each scheme's own wording.
- [Legislation updates](https://rdtaxacademy.com/resources/legislation-updates): Dated rule and guidance changes to the R&D incentives of the United States, United Kingdom, Ireland, Canada, Australia, New Zealand and Singapore.
- [Project narrative template](https://rdtaxacademy.com/resources/templates/project-narrative-template): Download a project narrative template for R&D claims: the uncertainty, the work done to resolve it, the outcome, the boundary, people and an evidence index. Country-neutral DOCX.
- [Templates](https://rdtaxacademy.com/resources/templates): Downloadable templates for R&D claims: project narrative (DOCX), project identification workshop agenda (DOCX), timesheet (XLSX) and documentation checklist (DOCX). Country-neutral.
- [Timesheet template](https://rdtaxacademy.com/resources/templates/timesheet-template): Download an R&D timesheet workbook: project codes, weekly entries by activity marked R&D or routine, and a monthly summary with each person's R&D share. Country-neutral XLSX.
- [Workshop agenda](https://rdtaxacademy.com/resources/templates/workshop-agenda): Download the project identification workshop agenda: a ninety-minute format with the four questions, a challenge round, a boundary step and a capture sheet. Country-neutral DOCX.

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