R&D decision guide

    Which R&D Costs Qualify?

    Costs must be directly attributable to qualifying R&D activities.

    Qualifying cost categories

    • Staff costs (salaries, NI, pension contributions) for employees directly engaged in R&D
    • Software costs directly used for R&D activities
    • Consumable materials used up in R&D
    • Utilities costs attributable to R&D
    • Subcontractor costs (with specific rules and caps)
    • Payments to clinical-trial volunteers

    Keep the project connection clear

    The relief is intended to help offset the costs of innovation, including staff time, subcontractors, software, consumables and utilities, where those costs relate directly to R&D.

    Explore R&D Tax ReliefHow to make a claim