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qualifying expenditure

Can dividends be included in R&D tax claims?

Directors are often shareholders of the company and their remuneration is a mixture of dividends and salary. Historically, it has been beneficial for directors with shares in the company to receive

How to identify how much R&D each staff member undertakes?

The way an employee's time is measured for research and development (R&D) tax purposes depends on the records kept by the company. It is not uncommon for a company to find out they are eligible

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

You can claim qualifying research and development (R&D) costs in your R&D claim. These costs are mostly limited to revenue expenditure and generally exclude capital expenditure. R&D

What are EPWs for R&D tax relief?

When claiming R&D tax relief, you may have wondered what is an externally provided worker (EPW) and how these EPWs affect your R&D tax claim. What are EPWs in relation to R&D tax relief?