Tools and reference
Downloadable templates, a glossary of terms across all seven schemes, and a dated log of legislation and guidance changes by country.
Country definitions verified on 1 October 2026
Articles
02 Oct 2026GlossaryTerms from the seven R&D incentive schemes, each defined in its own country's wording and linked to the page that explains it.02 Oct 2026Legislation updatesDated changes to the rules and official guidance of the seven R&D incentive schemes, newest first, each attributed to its official source.02 Oct 2026TemplatesFour downloadable templates for the records every claim rests on: the project narrative, the project identification workshop, the timesheet and the documentation checklist. Country-neutral and free of tax facts.
Tools and reference in each country
Each country defines the rules in its own words. Start with the definition, then read the full section of the country guide.
United StatesThe United States gives a federal income tax credit for increasing research activities under section 41 of the Internal Revenue Code.Tools and reference in United StatesUnited KingdomFor accounting periods beginning on or after 1 April 2024, most companies claim under the merged R&D expenditure credit scheme.Tools and reference in United KingdomIrelandIreland's R&D corporation tax credit gives companies a credit against corporation tax for qualifying R&D expenditure.Tools and reference in IrelandCanadaCanada's Scientific Research and Experimental Development (SR&ED) program gives a deduction against income and an investment tax credit for qualifying work carried out in Canada.Tools and reference in CanadaAustraliaAustralia's R&D Tax Incentive gives companies a tax offset for eligible R&D expenditure.Tools and reference in AustraliaNew ZealandNew Zealand's Research and Development Tax Incentive gives a 15% tax credit for eligible R&D expenditure.Tools and reference in New ZealandSingaporeSingapore gives enhanced tax deductions for qualifying R&D, including under the Enterprise Innovation Scheme (EIS), with an option to convert part of the expenditure into a cash payout.Tools and reference in Singapore
Related programAdvisor and Practitioner Program
For accountants and advisors who prepare claims for clients: legislation and guidance, eligibility analysis, advanced calculations, technical interviews, reports, disputes, and ethics, integrity and fee arrangements.