How do you determine the extent of R&D involvement for each staff member?

Various methods can be used to determine the extent of research and development work performed by each staff member, some of which include: 

• Time tracking tools
• Project management software
• Detailed time sheets
• Employee time logs

While we recommend that each company maintains accurate records regarding employee time contribution to research and development, there are some cases where there may be limited or no records at all. These cases require some degree of estimation, and thankfully HMRC understands that some companies (primarily first time claimants) may not have established comprehensive record keeping from the offset of their R&D projects.