The expenses your company incurs in trying to overcome these scientific or technical challenges can form the basis of an R&D Credit application:

  • Expenditure on staff including salaries, employers NIC & pension contributions
  • Expenditure on externally provided workers
  • Expenditure on sub-contracted R&D activities
  • Expenditure of consumables and materials (inc. heat, light, power and water)
  • Expenditure on software and relevant software licences