As well as staff salary, pension and National Insurance (NI) contributions, you can also claim for employee expenses. Eligible employee expenses can be typically claimed for activities that involve scientific or technological innovation aimed at achieving technological advancement or resolving technical uncertainties. The specific criteria for what qualifies as eligible R&D activities can vary. Proper documentation of R&D activities and expenses is crucial. Detailed records should be maintained to support your claim.
Note: You cannot claim for benefits in kind.