{"id":1903,"date":"2022-08-16T09:09:06","date_gmt":"2022-08-16T09:09:06","guid":{"rendered":""},"modified":"2026-07-26T19:02:04","modified_gmt":"2026-07-26T17:02:04","slug":"introduction-research-and-development-r-d-for-businesses","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/","title":{"rendered":"R&amp;D Explained: Everything Businesses Need To Know About Research And Development"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Innovation is essential for businesses who want to stay competitive and foster growth. One of the essential elements driving this innovation is Research and Development (R&amp;D). The significance of R&amp;D is acknowledged by the UK government, which offers tax incentives to encourage businesses to invest in it. From our experience, businesses often underestimate how innovative they actually are \u2013 not realising that some of their projects count as R&amp;D (and therefore missing out on valuable government tax relief as a result). As such, this article introduces the fundamentals of research and development to give context behind claiming valuable <a href=\"https:\/\/leyton.com\/uk\/r-and-d-tax-credits\/\">R&amp;D Tax Credits<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the definition of R&amp;D? <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Most people will know that R&amp;D (or R+D) is an abbreviation for \u2018research and development\u2019. <a href=\"https:\/\/www.collinsdictionary.com\/dictionary\/english\/randd\">Collins Dictionary defines R&amp;D<\/a> as \u201cthe part of an organisation that works to improve its products and develop new ones, or the activity of doing this\u201d.<br><br>The <a href=\"https:\/\/commonslibrary.parliament.uk\/research-briefings\/sn04223\/\">UK government<\/a> defines research and development as \u201cthe creative and systematic work undertaken to increase the stock of knowledge\u201d. In other words, it\u2019s about finding new solutions to overcome challenges. Businesses generally conduct research and development to improve or create new processes, technologies, products or services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What projects count as R&amp;D for claiming tax relief?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To define research and development projects for claiming tax relief, <a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-research-and-development-rd-relief\">HMRC<\/a> looks for three main areas of scientific or technological advancement. Under these UK government\u2019s guidelines, R&amp;D projects must:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Look for a scientific or technological advancement<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">R&amp;D projects must create an advance in science and technology in relation to a process, product or service (the advance must be for the overall industry, not just for your business). Most businesses start research and development when existing tools are not able to help them meet their business needs or new market demands. To progress with their work, companies will look for an advancement in either knowledge or capabilities by undertaking a period of research, experimentation, testing, analysis and development.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Overcome scientific or technological uncertainty<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At the start of the project, there can\u2019t be a straightforward solution. Businesses must show that the challenge was complex and that conducting R&amp;D was the only way to find a solution. In other words, an informed expert on the subject shouldn\u2019t be able to work out your advance easily. Businesses must explain what the blockers were and show a scientific or technological uncertainty on how to reach the solution.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Use a systematic approach<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Iteration is the bare minimum of any R&amp;D project. R&amp;D must deploy systematic research, testing and analysis to develop robust solutions. You can\u2019t just stumble across a solution. Businesses won\u2019t get the answer the first time, but the learnings that come through trial and error will steer companies towards success. It\u2019s fine if there are many failures and course corrections, as it\u2019s expected that businesses will need to undertake a substantial piece of work to get to the end goal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How do I know if I\u2019m carrying out R&amp;D<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose your company is taking risks or working on technically challenging projects which attempt to resolve scientific or technological uncertainties. In that case, your business is likely carrying out qualifying activity.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the answer to any of the following questions is yes, then it\u2019s likely that you\u2019re carrying out R&amp;D:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do you have to do full design or improve the design process?<\/li>\n\n\n\n<li>Have you carried out new product development?<\/li>\n\n\n\n<li>Do you reduce the number of steps in a process by adapting your existing methodology?<\/li>\n\n\n\n<li>Is the solution to your problem not readily available?<\/li>\n\n\n\n<li>Do you undertake testing or make prototypes?<\/li>\n\n\n\n<li>Do you develop backend software systems?<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What is R&amp;D in a business context?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Research and Development (R&amp;D) in a business context refers to the process of innovating, designing, developing, and enhancing products, services, technologies, or processes. This process is driven by a desire to stay competitive in the market, meet customer needs, improve existing products or services, or create new ones.<br><br>Businesses conducting R&amp;D are eligible for <a href=\"https:\/\/leyton.com\/uk\/r-and-d-tax-credits\/\">R&amp;D Tax Relief<\/a> (also known as R&amp;D Tax Credits) &#8211; a UK government incentive designed to encourage companies across all sectors to invest in innovation. This scheme allows businesses to either reduce their taxable profit or claim payable cash credits as a proportion of their R&amp;D expenditure.<br><br>For businesses claiming tax relief, it\u2019s not just for \u2018white lab coat\u2019 scientific research that qualifies. Any project or activity that seeks to achieve an advance in overall knowledge or capability in a field of science or technology through the resolution of scientific or technological uncertainty could potentially qualify.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why is R&amp;D important?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Research and development is an essential part of how businesses grow. R&amp;D<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">might improve efficiency and productivity and help companies bring a new product or service to the market. A breakthrough in R&amp;D can give a business a competitive edge, leading to greater profits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But R&amp;D is not only crucial for businesses themselves. The UK government considers R&amp;D vital to the successful future of the British economy. R&amp;D unlocks the future by driving innovation and invention in science, engineering and technology. For example, <a href=\"https:\/\/gh.bmj.com\/content\/6\/12\/e007321\">R&amp;D was essential to developing a COVID-19 vaccine<\/a>, and <a href=\"https:\/\/www.gov.uk\/government\/publications\/net-zero-research-and-innovation-framework\">future technological advances<\/a> are seen as critical to hitting our carbon emissions target by 2050. For example, the <a href=\"https:\/\/www.gov.uk\/government\/news\/new-government-plans-to-fire-up-innovation-in-5g-and-6g-as-uk-and-south-korea-launch-telecoms-technology-partnership\">government believes<\/a> that investment in R&amp;D will be part of a plan to create a 5G and 6G mobile network ecosystem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Research and development is so intertwined with the UK\u2019s economic growth strategy that they published a <a href=\"https:\/\/www.gov.uk\/government\/publications\/uk-research-and-development-roadmap\/uk-research-and-development-roadmap\">UK Research and Development Roadmap<\/a> and have committed 2.4% of GDP by 2027 to support ongoing innovation. This support comes from corporation tax relief on research and development (R&amp;D) projects.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the benefits of research and development?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">R&amp;D allows businesses to innovate constantly, which creates a host of benefits that can lead to greater profits, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Driving the development of new products, services and processes.<\/li>\n\n\n\n<li>Keeping older products up to date by adapting, reinvigorating and improving them.<\/li>\n\n\n\n<li>Creating competitive advantages by developing unique technologies.<\/li>\n\n\n\n<li>Providing better benefits to customers and stakeholders such as cheaper, safer and more efficient products and services.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What personnel are needed for R&amp;D?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There\u2019s a vast range of R&amp;D personnel within an organisation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s not unusual to see scientists, researchers, engineers, software engineers, and entrepreneurs conduct R&amp;D, but it\u2019s important to remember that it\u2019s not just limited to research and development departments. There are nearly <a href=\"https:\/\/commonslibrary.parliament.uk\/research-briefings\/sn04223\/\">500,000<\/a> full-time, full-time equivalent R&amp;D-related roles in the UK. 65% of these are researchers; the others were technicians and admin staff.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Which sectors conduct R&amp;D?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Generally, R&amp;D takes place in software, science and engineering industries. In practice, a wide range of sectors conduct R&amp;D to innovate scientifically or technologically to develop an advance in their field.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Example sectors include <a href=\"https:\/\/leyton.com\/uk\/agriculture\/\">Agriculture<\/a>, <a href=\"https:\/\/leyton.com\/uk\/architecture-claiming-rd-tax-credits\/\">Architecture<\/a>, <a href=\"https:\/\/leyton.com\/uk\/construction\/\">Construction<\/a>, <a href=\"https:\/\/leyton.com\/uk\/energy\/\">Energy<\/a>, <a href=\"https:\/\/leyton.com\/uk\/engineering-claiming-rd-tax-credits\/\">Engineering<\/a>, <a href=\"https:\/\/leyton.com\/uk\/financial-services\/\">Financial Services<\/a>, <a href=\"https:\/\/leyton.com\/uk\/food-and-beverage\/\">Food and Beverage<\/a>, <a href=\"https:\/\/leyton.com\/uk\/health-and-pharma\/\">Health and Pharmaceuticals<\/a>, <a href=\"https:\/\/leyton.com\/uk\/manufacturing-claiming-rd-tax-credits\/\">Manufacturing<\/a>, <a href=\"https:\/\/leyton.com\/uk\/rd-in-oil-gas\/\">Oil &amp; Gas<\/a>, <a href=\"https:\/\/leyton.com\/uk\/software\/\">Software<\/a> and <a href=\"https:\/\/leyton.com\/uk\/transportation-claiming-rd-tax-credits\/\">Transportation<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To claim R&amp;D relief, the advance cannot be in social science like economics or in the arts or humanities sectors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How much does R&amp;D cost?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s difficult to put a price tag on research and development costs as it will vary from business to business and from project to project. Companies wanting to conduct R&amp;D will need to bear in mind costs for worker salaries, sub-contractors, externally provided workers, consumables and software licences.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Large businesses often commit big amounts of money to R&amp;D. In 2021, the UK business sector invested <a href=\"https:\/\/www.ons.gov.uk\/economy\/governmentpublicsectorandtaxes\/researchanddevelopmentexpenditure\/bulletins\/ukgrossdomesticexpenditureonresearchanddevelopment\/2021\">\u00a366.2 billion&nbsp;in R&amp;D expenditure<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is an example of R&amp;D?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We have plenty of <a href=\"https:\/\/leyton.com\/uk\/we-are-proud-to-work-with-some-of-the-most-innovative-businesses-across-the-uk-hear-what-our-clients-had-to-say-about-working-with-leyton-to-benefit-from-valuable-innovation-tax-incentives\/\">research and development case studies<\/a>, which include R&amp;D examples from businesses:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/case_study\/mpn-uk-limited\/\">MPN UK Limited<\/a>: Consulting structural engineers who convert, reuse and re-purpose existing buildings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/case_study\/nutmeg\/\">Nutmeg<\/a>: Digital wealth manager that uses innovative technology to transform the wealth management industry and invests significantly in products and technology to deliver new features and benefits to customers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.alexthomsonracing.com\/\">Alex Thomson Racing<\/a>: Professional ocean racing team who develops and optimises their boats and improves their business operation through R&amp;D.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/case_study\/fgp-systems\/\">FGP Systems<\/a>: Precision engineering company that offers high-end engineering and manufacturing solutions for the aerospace industry and other sectors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/case_study\/walkup\/\">WalkUp<\/a>: Innovators who built an app that predicts wait times for restaurant tables when people join a virtual queue.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Do companies need a department for R&amp;D?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No! Companies can have their own dedicated research and development department if R&amp;D is an ongoing activity for a business, but it\u2019s not a requirement. Any department undertaking substantial development to overcome a hurdle, such as creating a new piece of software or technology, could potentially have conducted R&amp;D. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Does there need to be a commercial output from R&amp;D?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily. By the very nature of research and development, there will always be failures, and it is possible to claim R&amp;D Tax Relief on unsuccessful projects. It\u2019s not the commercial output that\u2019s important but the technological steps to get there and the challenges within.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the R&amp;D Tax Credits scheme?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The UK R&amp;D Tax Credits scheme allows companies to reduce their corporate tax bill or receive a tax refund based on a proportion of their R&amp;D expenditure. The scheme&#8217;s main objective is to increase the quality and quantity of UK research and development, attract foreign direct investment, and encourage domestic R&amp;D activity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A business can use the R&amp;D Tax Credits scheme to reduce their tax liability if they carry out qualifying research and development (R&amp;D) activity; this is known as R&amp;D Tax Relief. Both profitable and loss-making companies can claim R&amp;D Tax Credits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What type of businesses can benefit from R&amp;D Tax Credits?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The scheme is for any organisation liable for corporation tax in the UK and meets the necessary R&amp;D criteria.<br><br>There are two types of R&amp;D tax relief schemes:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/leyton.com\/uk\/r-and-d-sme-tax-credits-scheme\/\">Small or Medium-Sized Enterprises (SME) R&amp;D Relief<\/a>: This is for companies with less than 500 staff and a turnover of under \u20ac100m or a balance sheet total under \u20ac86m.<\/li>\n\n\n\n<li><a href=\"https:\/\/leyton.com\/uk\/research-development-expenditure-credit\/\">Research and Development Expenditure Credit (RDEC)<\/a>: This is for larger companies or SMEs subcontracted to do R&amp;D work by a large company.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">For expenditure incurred up until 1st April 2023 SMEs in the UK can receive up to 33% of R&amp;D costs in tax credits, and larger organisations can claim 13% back on&nbsp;their qualifying R&amp;D expenditure through the RDEC scheme. After 1st April 2023 the rates go up to 27% for <a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/everything-you-need-to-know-about-rd-intensive-smes\/\">R&amp;D intensive<\/a> loss-making SMEs and up to 20% for the RDEC scheme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can my business claim R&amp;D Tax Credits?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Since 2009, we\u2019ve helped UK businesses maximise their R&amp;D Tax Relief claims. Not only do we have highly qualified tax experts, our technical consultants have field experience across a range of software, science and engineering industries. This uniquely allows us to understand and identify all the areas where you can claim R&amp;D Tax Credits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/contact-us\/\">Speak to our team<\/a> to find out how we can unlock considerable savings for your business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you enjoyed this article, you might also like:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/how-to-prepare-your-additional-information-for-claiming-rd-tax-relief\/\">How to prepare your additional information for claiming R&amp;D Tax Relief<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/how-rd-tax-credits-are-changing-from-april-2023\/\">How R&amp;D Tax Credits are changing from April 2023<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/what-qualifies-as-rd-expenditure-for-claiming-tax-relief\/\">What qualifies as R&amp;D expenditure for claiming tax relief?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Innovation is essential for businesses who want to stay competitive and foster growth. One of the essential elements driving this innovation is Research and Development (R&amp;D). The significance of R&amp;D is acknowledged by the UK government, which offers tax incentives to encourage businesses to invest in it. From our experience, businesses often underestimate how innovative [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":1980,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[104,105,110,115,117,121,122,125,127,133,134,138,143,540,680],"tags":[624,532],"expertise":[],"class_list":["post-1903","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-agriculture","category-architecture","category-construction","category-energy","category-engineering","category-financial-services","category-food-and-beverage","category-health-and-pharma","category-innovation","category-manufacturing","category-oil-gas","category-rd-tax-credits","category-software","category-transportation-en","category-uncategorized-gd-en","tag-innovation","tag-rd-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>An introduction to Research and Development (R&amp;D) for Businesses.<\/title>\n<meta name=\"description\" content=\"Our article defines and explains research and development in the context of businesses claiming R&amp;D Tax Relief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R&amp;D Explained: Everything Businesses Need To Know About Research And Development\" \/>\n<meta property=\"og:description\" content=\"Our article defines and explains research and development in the context of businesses claiming R&amp;D Tax Relief.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-26T17:02:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2021\/12\/GettyImages-1224202684-4.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"527\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/\",\"name\":\"An introduction to Research and Development (R&D) for Businesses.\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/9\\\/files\\\/2021\\\/12\\\/GettyImages-1224202684-4.webp\",\"datePublished\":\"2022-08-16T09:09:06+00:00\",\"dateModified\":\"2026-07-26T17:02:04+00:00\",\"description\":\"Our article defines and explains research and development in the context of businesses claiming R&D Tax Relief.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/#primaryimage\",\"url\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/9\\\/files\\\/2021\\\/12\\\/GettyImages-1224202684-4.webp\",\"contentUrl\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/9\\\/files\\\/2021\\\/12\\\/GettyImages-1224202684-4.webp\",\"width\":1000,\"height\":527},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/introduction-research-and-development-r-d-for-businesses\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/leyton.com\\\/uk\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"R&amp;D Explained: Everything Businesses Need To Know About Research And Development\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/leyton.com\\\/#website\",\"url\":\"https:\\\/\\\/leyton.com\\\/\",\"name\":\"Leyton\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/leyton.com\\\/uk\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/#organization\",\"name\":\"Leyton\",\"url\":\"https:\\\/\\\/leyton.com\\\/uk\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/9\\\/files\\\/2026\\\/01\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/leyton.com\\\/wp-content\\\/blogs.dir\\\/9\\\/files\\\/2026\\\/01\\\/logo.svg\",\"width\":108,\"height\":44,\"caption\":\"Leyton\"},\"image\":{\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"An introduction to Research and Development (R&D) for Businesses.","description":"Our article defines and explains research and development in the context of businesses claiming R&D Tax Relief.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/","og_locale":"en_US","og_type":"article","og_title":"R&amp;D Explained: Everything Businesses Need To Know About Research And Development","og_description":"Our article defines and explains research and development in the context of businesses claiming R&D Tax Relief.","og_url":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/","og_site_name":"Leyton","article_modified_time":"2026-07-26T17:02:04+00:00","og_image":[{"width":1000,"height":527,"url":"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2021\/12\/GettyImages-1224202684-4.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/","url":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/","name":"An introduction to Research and Development (R&D) for Businesses.","isPartOf":{"@id":"https:\/\/leyton.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/#primaryimage"},"image":{"@id":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/#primaryimage"},"thumbnailUrl":"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2021\/12\/GettyImages-1224202684-4.webp","datePublished":"2022-08-16T09:09:06+00:00","dateModified":"2026-07-26T17:02:04+00:00","description":"Our article defines and explains research and development in the context of businesses claiming R&D Tax Relief.","breadcrumb":{"@id":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/#primaryimage","url":"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2021\/12\/GettyImages-1224202684-4.webp","contentUrl":"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2021\/12\/GettyImages-1224202684-4.webp","width":1000,"height":527},{"@type":"BreadcrumbList","@id":"https:\/\/leyton.com\/uk\/insights\/articles\/introduction-research-and-development-r-d-for-businesses\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leyton.com\/uk\/"},{"@type":"ListItem","position":2,"name":"R&amp;D Explained: Everything Businesses Need To Know About Research And Development"}]},{"@type":"WebSite","@id":"https:\/\/leyton.com\/#website","url":"https:\/\/leyton.com\/","name":"Leyton","description":"","publisher":{"@id":"https:\/\/leyton.com\/uk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leyton.com\/uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/leyton.com\/uk\/#organization","name":"Leyton","url":"https:\/\/leyton.com\/uk\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leyton.com\/uk\/#\/schema\/logo\/image\/","url":"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/01\/logo.svg","contentUrl":"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/01\/logo.svg","width":108,"height":44,"caption":"Leyton"},"image":{"@id":"https:\/\/leyton.com\/uk\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/article\/1903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/types\/article"}],"author":[{"embeddable":true,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/comments?post=1903"}],"version-history":[{"count":2,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/article\/1903\/revisions"}],"predecessor-version":[{"id":13030,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/article\/1903\/revisions\/13030"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/media\/1980"}],"wp:attachment":[{"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/media?parent=1903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/categories?post=1903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/tags?post=1903"},{"taxonomy":"expertise","embeddable":true,"href":"https:\/\/leyton.com\/uk\/wp-json\/wp\/v2\/expertise?post=1903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}