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Contracted-out & subsidised R&D
Who owns the claim when someone else paid for the work?
3 answers
- Can I claim R&D tax relief if I've had a grant? Yes. For accounting periods beginning on or after 1 April 2024 a grant does not reduce your R&D claim at all. Before that it did, and by how much depended on the grant.
- Is my R&D expenditure subsidised? For accounting periods beginning on or after 1 April 2024 it does not matter — the subsidised expenditure rules were not carried into the merged scheme or ERIS.
- Who claims the R&D relief when the work is done for someone else? The party that intended or contemplated the R&D when the contract was signed. If your customer did not know R&D would be needed, you claim.
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