Knowledge bank
Qualifying expenditure
Staff, subcontractors, consumables, software and the rest.
3 answers
- How do I work out how much of an employee's time counts as R&D? Only the proportion of a director's or employee's time directly and actively engaged in R&D qualifies. The law sets no method for measuring it, but the method used has to be explainable and checkable.
- What costs can I include in an R&D claim? Essential read Seven categories of revenue cost qualify: staff, externally provided workers, contractors, consumables, software, data and cloud, and clinical trial payments.
- Which staff costs can I include in an R&D claim? Essential read Earnings, reimbursed employee expenses, employer's secondary Class 1 NIC and employer pension contributions, apportioned to the time each person spends on qualifying R&D.
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