Linked Company Definition for R&D Tax Credit Purposes

Overview of what a Linked Company is for R&D Tax Credits
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  • Otherwise, please feel free to continue to browse this website for useful information regarding claiming R&D Tax Credits in the UK. However, beware that none of the information has been updated since 2018.


The definition of a linked company is very important, as to qualify as an SME for R&D Tax Credits purposes the SME eligibility criteria needs to be taken into account for which partner enterprises can play a big part. Find out more about the definition of linked companies below.


The company has a linked company if:
  • It holds over 50% of the voting rights in another company; or
  • Another company holds over 50% of the voting rights in your company

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