Summary

HM Revenue and Customs (HMRC) and the Office for National Statistics (ONS) have been working together to understand the differences between two data sources of expenditure on research and development (R&D). This joint article helps to interpret the two sources and understand the purposes and limitations of each.

Publications

• Comparison of ONS business enterprise research and development statistics with HMRC research and development tax credit statistics

  Guidance to help users interpret two data sources of expenditure on research and development and understand the differences between them. Outlines the impact of interim methodological improvements to how the ONS BERD statistics are compiled.

Contact details

Changes to this release date

1. Previous date

   26 September 2022 9:30am

   Reason for change

   The change to publication date is to co-ordinate the release of this article with HMRC’s annual update of estimates on research and development tax credit statistics which are also being published on 29 September 2022.