HMRC proposes merged R&D tax relief scheme Euan Healy July 24 2023 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The scheme, which would come into effect on April 1 2024, would prevent sub-contractors from claiming R&D tax relief as well as the contracting companies. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login