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Reintroduce 28-day target for R&D tax claims and widen eligibility to include Arts, Humanities.
Recommendation
The Government should reintroduce the previous 28-day target for processing R&D tax claims. It should also widen the eligibility criteria so as to include Arts, Humanities, and Social Sciences research within its scope. (Recommendation, Paragraph 91)
Source
Committee
Business and Trade Committee
Inquiry
Small business strategy
Report
15th Report – Small business strategy
11 Feb 2026
HC 1057
Addressee Bodies
Department for Business and Trade
Timeline
Recommendation age
0.3 yrs
Report published
11 Feb 2026