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Income Tax Credit (Tables) | 12 Months Ended
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Dec. 31, 2020
Major Components Of Tax Expense Income [Abstract] |
Schedule of Major Components of Income Tax | The major components of income tax for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (in thousands) |
|  | £ |  | £ |  |  | £ |
Current tax: |  |  |  |  |  |  |  |  |  |  |  |
In respect of current year U.K. |  |  | 5,516 |  |  |  | 4,325 |  |  |  | 4,239 |
In respect of current year U.S. |  |  | — |  |  |  | (1 | ) |  |  | — |
In respect of prior years U.K. |  |  | (22 | ) |  |  | (86 | ) |  |  | 19 |
In respect of prior years U.S. |  |  | — |  |  |  | — |  |  |  | 3 |
Total current tax |  |  | 5,494 |  |  |  | 4,238 |  |  |  | 4,261 |
Deferred tax: |  |  |  |  |  |  |  |  |  |  |  |
In respect of current year U.S. |  |  | — |  |  |  | 1 |  |  |  | 11 |
In respect of prior years U.S. |  |  | (1 | ) |  |  | — |  |  |  | (49 | )
Total deferred tax |  |  | (1 | ) |  |  | 1 |  |  |  | (38 | )
Income tax credit |  |  | 5,493 |  |  |  | 4,239 |  |  |  | 4,223 |
Current income tax receivable: |  |  |  |  |  |  |  |  |  |  |  |
U.K. tax |  |  | 9,818 |  |  |  | 8,477 |  |  |  | 4,239 |
U.S. tax |  |  | 4 |  |  |  | 4 |  |  |  | 24 |
Current income tax receivable |  |  | 9,822 |  |  |  | 8,481 |  |  |  | 4,263 |
Deferred tax: |  |  |  |  |  |  |  |  |  |  |  |
U.S. tax |  |  | 44 |  |  |  | 46 |  |  |  | 47 |
Current income tax payable: |  |  |  |  |  |  |  |  |  |  |  |
U.S. tax |  |  | — |  |  |  | — |  |  |  | — |
Schedule of Reconciliation of Accounting Loss per Statement of Operations | 7. Income tax credit (continued) The credit for the year can be reconciled to the loss per the statement of operations as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (in thousands) |
|  | £ |  | £ |  |  | £ |
Loss before tax |  |  | (36,175 | ) |  |  | (25,651 | ) |  |  | (18,063 | )
Tax on loss at standard U.K. tax rate of 19% (2019: 19%; 2018: 19%) |  |  | (6,873 | ) |  |  | (4,874 | ) |  |  | (3,432 | )
Effects of: |  |  |  |  |  |  |  |  |  |  |  |
Expenses not deductible |  |  | 3,972 |  |  |  | 2,912 |  |  |  | 1,389 |
Deduction for R&D |  |  | (7,228 | ) |  |  | (5,667 | ) |  |  | (5,554 | )
Losses surrendered for R&D tax credit |  |  | 7,228 |  |  |  | 5,667 |  |  |  | 5,554 |
Deferred tax - PY adjustment |  |  | 1 |  |  |  | — |  |  |  | 49 |
Overseas tax payable - current year |  |  | — |  |  |  | 1 |  |  |  | — |
Overseas tax payable - prior years |  |  | — |  |  |  | — |  |  |  | (3 | )
R&D tax credit - U.S. |  |  | — |  |  |  | (1 | ) |  |  | (11 | )
R&D tax credit - current year |  |  | (5,516 | ) |  |  | (4,325 | ) |  |  | (4,239 | )
R&D tax credit - prior years |  |  | 22 |  |  |  | 86 |  |  |  | (19 | )
Deferred tax asset not recognized |  |  | 2,901 |  |  |  | 1,962 |  |  |  | 2,043 |
Income tax credit |  |  | (5,493 | ) |  |  | (4,239 | ) |  |  | (4,223 | )

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