The mindmap contains links to the guidance. Click on the arrow in the mindmap node to access the guidance. For a copy of the mindmap that you can save and print, right click on this link and select ‘Open in new tab’.

This calculator will help you to calculate the amount of the RDEC for a period and to determine how it will be paid:

You can use the decision trees below to determine if expenditure incurred by your client qualifies for the RDEC:

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