UK HMRC has published Guidelines for Compliance (GfC3) to assist taxpayers in determining whether their work qualifies as Research and Development (R&D) for tax purposes and avoiding common mistakes. --- Purpose and scope These Guidelines for Compliance (GfC) expand on HMRC's view of the guidelines on the meaning of R&D for tax purposes. Those guidelines are provided by the Department for Science, Innovation and Technology (DSIT). This guidance should be read alongside DSIT guidelines. Continue to refer to the 2004 BIS guidelines alongside these GfC when preparing claims for accounting periods which begin before 1 April 2023. HMRC's detailed guidance...