Page 16 - R&D quick ref guide (legacy 2018)
P. 16
Benefit = maximum % of eligible SMEs April 16 March 17
26% 33 35%
LCs
April 17
March 18
April 18
March 19
25% 33 35%
April 16 March 17**
11% 11% April 17
17
Dec 17**
Jan 18
Present**
25% 33 35%
11% 11% 12%
12%
Loss
(cash credit if losses surrendered)
*Assumed CT rate @ 19% (therefore % % could be higher) **Under RDEC scheme – subject to tax
