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HOW DOES THE RDTI WORK?

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Resources

Legislation

INCOME TAX ACT 2007
TAX ADMINISTRATION ACT 1994

IR1240 (Inland Revenue's comprehensive guidance to the RDTI)

RESEARCH AND DEVELOPMENT TAX INCENTIVE: GUIDANCE

General Approval (GA) Application

RDTI GENERAL APPROVAL APPLICATION TEMPLATE

Use this to draft and seek feedback on your application before submitting it via myIR

GENERAL APPROVAL APPLICATION myIR SCREENSHOT

See what the GA application looks like in myIR

 

View these examples of completed GA applications

Dynamic wheel movement and suspension system for quad bikes
Underwater boat-cleaning system
Paint formulation incorporating novel Reactive Coalescing Agent
Clinical trial of new treatment for Rheumatoid Arthritis
Enhanced mantles for gyratory mineral crusher

Note: The Digital Technology Sector Guidelines below also contain examples of completed GA applications

Significant Performer guides

R&D TAX INCENTIVE, ELECTING TO BE A SIGNIFICANT PERFORMER AND APPLYING FOR CRITERIA AND METHODOLOGIES APPROVAL
CRITERIA AND METHODOLOGIES (CAM) APPROVAL - EVALUATION TOOL

Supplementary Return

SUPPLEMENTARY RETURN myIR SCREENSHOT

See what the Supplementary Return looks like in myIR.

RESEARCH AND DEVELOPMENT SUPPLEMENTARY RETURN GUIDE

Digital Technology Sector Guidelines

RESEARCH AND DEVELOPMENT TAX INCENTIVE (RDTI) R&D ACTIVITY ELIGIBILITY, DIGITAL TECHNOLOGY SECTOR

Record Keeping

Research & Development Tax Incentive Record Keeping

Callaghan Innovation Grants

Moving from the New to R&D grant to the R&D Tax Incentive – guidance

Record keeping and In-year payments

March 2023 Webinar:  Tips to make accounting for RDTI claims easier and update on in-year payments 

 

Questions and Answers from the RDTI webinar