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Plain-English guides to UK Corporation Tax and CT600 filing.

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22 February 2026

Research & Development (R&D) Tax Credits on CT600: SME Guide 2026

Complete guide to claiming R&D tax credits on your CT600. Covers the merged R&D scheme, qualifying expenditure, CT600L supplementary page, HMRC compliance checks, and cash credits vs tax reduction.

ct600 R&D tax credits research and development CT600L corporation tax

21 February 2026

R&D Tax Credits for SMEs: Complete Guide to Claiming

How UK small and medium-sized companies can claim R&D tax credits. Covers eligibility, qualifying costs, calculation examples, the merged scheme, and how to include R&D relief on your CT600.

R&D tax credits research and development SME corporation tax CT600 tax relief HMRC innovation