Qualifying expenditure

How to calculate staff costs for UK R&D claims?

To calculate staff costs for UK R&D claims, the business needs to determine the proportion of each employee’s time spent...

08 Oct, 2025 Qualifying expenditure

What costs can be included in an R&D tax credits claim?

Employee wages: Salaries, wages, bonuses, employer National Insurance Contributions (NIC) and pension contributions of employees directly involved in qualifying R&D...

17 Oct, 2023 Qualifying expenditure

Does it matter who pays for the R&D?

The short answer is yes. Who pays for the R&D, and who is responsible for it, can determine which company...

17 Oct, 2023 Qualifying expenditure

Can you include VAT in an R&D tax credit claim?

Usually, VAT cannot be included as part of an R&D tax relief claim. This is because businesses that are registered...

17 Oct, 2023 Qualifying expenditure

Which employee expenses are eligible in an R&D tax credit claim?

Eligibility for employee expenses should be assessed based on the work an individual undertook during the project, not their official...

17 Oct, 2023 Qualifying expenditure

Which positions or staff roles within a company can be incorporated into an R&D tax credit claim?

Staff from different areas of your business may be involved in R&D activity taking place. It is essential that staff...

17 Oct, 2023 Qualifying expenditure

How do I allocate my employee’s time for R&D claims?

In your R&D claim, you need to provide a reasonable explanation for how much time your staff spent on qualifying...

17 Oct, 2023 Qualifying expenditure

What impact will furlough have on my claims for R&D tax relief?

Expenditure related to staffing costs during the furlough period cannot be included in your R&D tax relief claim. The primary...

17 Oct, 2023 Qualifying expenditure