Northern Ireland produces an easy to follow guide
The Northern Ireland Corporate Tax Office within HMRC has produced a very attractive and easy to follow guide to R&D tax credits Your research Our support
The system is the same as in the rest of the UK so it will also be useful to taxpayers and tax advisers in other parts of the UK. It has some helpful examples at the end.
The only thing that is different in the UK is in relation to EU grants which will not be available in all parts of the UK.