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How do you receive your R&D tax credits if you use the RDEC scheme?

If you are making use of the Research and Development Expenditure Credit (RDEC) scheme, then you have less choice than an SME as there is a process to ensure that before cash benefits are paid out, all options to use the credit to offset your owed tax are explored and used. At times, this can mean that some excess credit is carried forward.

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