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.


Changes to this release date

  • Previous date:
    26 September 2022 09:30
    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.