Qualifying Indirect Expenditure
Scientific and technical information services, indirect supporting activities, R&D training, some feasibility studies, university research and scientific or technological testing research.
The Additional Information Form requires you to give a brief description of the following elements of each R&D project:
- What field of science or technology does the project relate to?
- What was the initial baseline level of scientific or technological knowledge within the company?
- Using the baseline capability levels as a comparison, what was the scientific or technological advancement the company was aiming to achieve?
- What uncertainties did the project face?
- How did the company attempt to overcome these uncertainties?
- Which type of R&D tax relief, and amount of qualifying expenditure, relates to the project?
How many projects do you need to describe in the Additional Information Form?
- 1 to 3 projects – Detail all projects and 100% of the qualifying expenditure.
- 4 to 10 projects – Detail a minimum of 3 projects and at least 50% of the total expenditure.
- 11 plus projects – Detail a minimum of 3 projects and at least 50% of the total expenditure – For multiple small projects, detail the 10 with the most qualifying expenditure.