Software

What activities can be included in a R&D project?

• defining technical objectives;
• identifying uncertainties;
• feasibility studies, reviewing new and competing technologies;
• analysing, designing and developing the technology;
• producing technical specification or other documents to explain and support the R&D project and advancement;
• testing the product, process, service or software;
• planning and managing projects;
• administration, finance and personnel services specifically required to support R&D activities;
• training to support R&D.

What expenditure can be claimed for in a R&D project?

• Staff Costs – Employee costs (salary, national insurance and employer pension) are apportioned for their time spent on the R&D project plus any reimbursed associated business expenses.
• Software – Purchased for R&D purposes and costs apportioned for any subsequent use.
• Subcontracted R&D – You can claim 65% of what you paid your R&D subcontractor.
• Utilities & Consumables – Water, fuel, power and material used in the project.
• Prototypes – Produced for R&D purposes