var _gaq=_gaq||[];_gaq.push(['_setAccount','UA-9920655-1']);_gaq.push(['_trackPageview']);(function(){var ga=document.createElement('script');ga.type='text/javascript';ga.async=!0;ga.src=('https:'==document.location.protocol?'https://ssl':'http://www')+'.google-analytics.com/ga.js';var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(ga,s)})()

Overseas R&D new rules

18 November 2025

New rules relating to overseas subcontracted or externally provided workers for R&D come into effect for accounting periods that begin on or after 1 April 2024.

Download our guide to learn more.

Edinburgh (HQ)

61 Dublin Street
Edinburgh EH3 6NL
Tel: 0131 558 5800

Glasgow

Second Floor
201 West George Street
Glasgow G2 2LW

Inverness

Fairways House
Fairways Business Park
Inverness IV2 6AA
Tel: 01463 575400

London

78-79 Pall Mall,
London SW1Y 5ES
Tel: 0207 129 1403

Chiene + Tait LLP, trading as CT, is a limited liability partnership registered in Scotland (SO303744). Our registered office is at 61 Dublin Street, Edinburgh EH3 6NL. Offices also in Glasgow, Inverness and London. For full contact details visit www.ct.me/contact. A list of members’ names is available for inspection at the registered office. CT Audit Limited is registered to carry on audit work in the UK by ICAS. Details of our audit registration can be viewed at Register of Statutory Auditors, under reference number 4643.

Site by fatBuzz