Downloads and tidies the HMRC Research and Development Tax Credits Statistics publication, covering the SME R&D Relief and Research and Development Expenditure Credit (RDEC) schemes. Annual data runs from 2000-01 to the most recent financial year, published annually in September.
Value
An hmrc_tbl with columns tax_year, scheme, description,
measure, value, and status (HMRC's revision label, e.g.
"Unchanged", "Provisional, Revised", "Provisional, Uplifted").
Details
Data before 2003-04 covers only the SME scheme (RDEC was introduced in
2002). Figures for the most recent years are provisional and subject
to revision as late claims are processed; the status column carries
HMRC's label. rdec is HMRC's "LC & RDEC Total" column and total is
HMRC's all-schemes total.
See also
Other data fetchers:
hmrc_capital_gains(),
hmrc_corporation_tax(),
hmrc_creative_industries(),
hmrc_fuel_duties(),
hmrc_income_tax_stats(),
hmrc_inheritance_tax(),
hmrc_patent_box(),
hmrc_property_transactions(),
hmrc_stamp_duty(),
hmrc_tax_gap(),
hmrc_tax_receipts(),
hmrc_tobacco_duties(),
hmrc_vat()
Examples
# \donttest{
op <- options(hmrc.cache_dir = file.path(tempdir(), "hmrc"))
try({
rd <- hmrc_rd_credits(measure = "amount_gbp_m")
tail(rd)
})
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [371ms]
#>
#> ℹ Downloading data file
#> ✔ Downloading data file [507ms]
#>
#> ℹ Parsing data
#> ✔ Parsing data [32ms]
#>
#> # R&D Tax Credits Statistics
#> # Source: https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit
#> # Fetched 2026-09-13 19:24:24 UTC | Vintage: latest | Cells: counts/cash | Freq: annual | 6 rows x 6 cols
#>
#> tax_year scheme description measure value status
#> 67 2018-19 total All R&D schemes amount_gbp_m 6310 Unchanged
#> 68 2019-20 total All R&D schemes amount_gbp_m 6890 Unchanged
#> 69 2020-21 total All R&D schemes amount_gbp_m 6855 Revised
#> 70 2021-22 total All R&D schemes amount_gbp_m 7600 Provisional, Revised
#> 71 2022-23 total All R&D schemes amount_gbp_m 7690 Provisional, Revised
#> 72 2023-24 total All R&D schemes amount_gbp_m 7555 Provisional, Uplifted
options(op)
# }