D1.409 Relevant R&D and staffing costs

D1.409 Relevant R&D and staffing costs

Expenditure on qualifying R&D may qualify for R&D tax relief (see D1.401) if it falls within the following categories¹:

1.  

   •     staffing costs (see 'Staffing costs for R&D' below)

2.  

   •     externally provided workers (see D1.409A)

3.  

   •     software or consumable items (see D1.410)

4.  

   •     for accounting periods beginning on or after 1 April 2023, cloud computing costs and data licence costs (see D1.410)

5.  

   •     relevant payments to the subjects of clinical trials (see D1.412)

6.  

   •     for accounting periods beginning before 1 April 2024, for large companies only: contributions to independent research carried out by a qualifying body, an individual or a firm, each member of which is an individual (see D1.412)

7.  

   •     work subcontracted into and out of companies subject to certain restrictions and conditions (see D1.413 for accounting periods beginning on or after 1 April 2024 and D1.414 for earlier periods)