% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_rd_credits.R
\name{hmrc_rd_credits}
\alias{hmrc_rd_credits}
\title{Download HMRC R&D tax credit statistics}
\source{
\url{https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit}
}
\usage{
hmrc_rd_credits(scheme = NULL, measure = NULL, cache = TRUE)
}
\arguments{
\item{scheme}{Character vector or \code{NULL} (default = all schemes).
Valid values: \code{"sme"}, \code{"rdec"}, \code{"total"}.}

\item{measure}{Character vector or \code{NULL} (default = all measures).
Valid values: \code{"claims"}, \code{"amount_gbp_m"}.}

\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} with columns \code{tax_year}, \code{scheme}, \code{description},
\code{measure}, \code{value}.
}
\description{
Downloads and tidies the HMRC Research and Development Tax Credits
Statistics publication, covering the SME R&D Relief and Research and
Development Expenditure Credit (RDEC) schemes. Annual data runs from
2000-01 to the most recent financial year, published annually in September.
}
\details{
Data before 2003-04 covers only the SME scheme (RDEC was introduced in
2002). Figures for the most recent two years are provisional and subject
to revision as late claims are processed.
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_rd_credits()
hmrc_rd_credits(scheme = "sme", measure = "claims")
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_capital_gains}()},
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_creative_industries}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_inheritance_tax}()},
\code{\link{hmrc_patent_box}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_gap}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()},
\code{\link{hmrc_vat}()}
}
\concept{data fetchers}
