What we do / Tax / Incentives and Reliefs

Robust taxation support for innovative firms

Sector-leading expertise in incentives and reliefs

Partners in incentives and reliefs

At Burgess Hodgson, our tax specialists cover the spectrum of tax incentives and reliefs, enabling us to offer you innovative taxation advice around these leading-edge regimes, while maintaining your compliance position.

Our team includes experts with over 15 years’ experience in research and development tax relief, so we are able to support your robust claims for the additional reliefs applicable to R&D.

The Burgess Hodgson team provides support across a huge number of tax incentives and reliefs including:

  • Research and Development tax relief submissions under the SME, RDEC and new ‘single’ R&D scheme

    Research and Development tax relief submissions under the SME, RDEC and new ‘single’ R&D scheme

  • Creative industry tax relief submissions across film, theatre and other sectors

    Creative industry tax relief submissions across film, theatre and other sectors

  • Video Game Tax Relief submissions

    Video Game Tax Relief submissions

  • Patent Box submissions

    Patent Box submissions

  • Capital Allowance claims and review

    Capital Allowance claims and review

Partner with us

Access expert support across a diversity of tax incentives and reliefs.

Incentives and Reliefs FAQs

What is the current HMRC position with research and development tax relief?
The current landscape with R&D tax relief submissions is complex – and the increased level of HMRC review and scrutiny has been widely publicised. So it’s more important than ever to ensure that R&D tax relief submissions are robust and compliant with legislation.
What changes have been made to the tax regime for incentives and reliefs?
There have been numerous changes to the tax relief regime – either already in place or due to come in the near future. Changes include the merging of the R&D tax relief regime into the new ‘single’ scheme; a new Video Games Expenditure Credit (VGEC) regime and merged audio-visual expenditure credit (AVEC) regime.
Which activities potentially qualify for research and development tax relief?
Whilst the original framing of the research and development tax regime was around scientific processes, the scope of the scheme is potentially wider and we see claims around industrial processes, product development and information technology. In recent years we’ve seen a significant number of claims around AI technology.
How is R&D defined for tax relief purposes?
This is a complex matter and is at the heart of the HMRC scrutiny of R&D claims. The definition used is what is referred to as the BIS Guidance. This document sets out some standard principles – such the work being conducted leading to an advance in a field of science or technology. The rules are complex and your activities should be reviewed with one of our R&D tax relief experts.
Is expenditure from outside the UK eligible for R&D or creative industry tax relief?
The rules are complex but in substance there has been a narrowing of the focus of qualifying expenditure to UK-sourced costs. A restriction to UK expenditure applies for research and development tax relief for periods starting after 5 April 2025. A similar restriction is included as part of new creative industry tax relief schemes.