KnowledgeBank
The KnowledgeBank is where we share our in-house expertise directly with you. We provide answers to some of the common and not-so-common questions around the R&D tax credit incentives.
- Is there a minimum amount of expenditure for an R&D tax credit claim?
- How can you change status from SME to RDEC, or vice-versa?
- Enhanced R&D intensive support (ERIS) Essential Read
- Do R&D tax credits apply to an LLP?
- Do R&D tax credits apply to a sole trader?
- Can you claim R&D tax relief for software development? Essential Read
- Can a company limited by guarantee make an R&D tax credit claim?
- Will HMRC offset my R&D tax credit against other taxes I owe?
- R&D tax fraud: an overview Essential Read
- How long does it take HMRC to review an R&D tax credit claim?
- Enquiries into R&D tax claims Essential Read
- Do HMRC have powers to withhold R&D repayment of tax?
- Do HMRC charge penalties for incorrect claims?
- What is advance assurance for R&D tax relief?
- What is a competent professional in relation to R&D claims and what are their responsibilities?
- What is ‘scientific or technological uncertainty' in R&D claims?
- What goes into the technical documentation?
- Subsidised R&D: everything you need to know Essential Read
- R&D claim notification: everything you need to know
- R&D tax rates & how to calculate an R&D claim Essential Read
- Merged R&D scheme - everything you need to know Essential Read
- How will I receive my R&D tax credit?
- How long does it take to receive my money from an R&D tax credit claim?
- How far back can I claim R&D tax credits? - R&D tax deadline
- Can I reuse a previous R&D tax credit claim?
- Additional information form (AIF): everything you need to know Essential Read
- What staff roles can be included in an R&D tax credit claim?
- What costs qualify for R&D tax credits?
- What are externally provided workers (EPWs)?
- Overseas R&D restrictions Essential Read
- How do you identify how much R&D each staff member does?
- Contracted-out R&D: everything you need to know Essential Read
- Can you include VAT in an R&D tax credit claim?
- Can pension contributions be included in an R&D tax credit claim?
- Can I still claim R&D tax credits if I don’t pay any PAYE and NIC?
- Can I include travel and subsistence expenses in my R&D tax credit claim?
- Can directors' dividends be included in R&D tax credit claims?
- Can apprenticeship costs be included in an R&D tax credit claim?
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Speak to our expert team.
Jump to topic
Accounting
Eligibility
- Is there a minimum amount of expenditure for an R&D tax credit claim?
- How can you change status from SME to RDEC, or vice-versa?
- Enhanced R&D intensive support (ERIS) Essential Read
- Do R&D tax credits apply to an LLP?
- Do R&D tax credits apply to a sole trader?
- Can you claim R&D tax relief for software development? Essential Read
- Can a company limited by guarantee make an R&D tax credit claim?
HMRC
- Will HMRC offset my R&D tax credit against other taxes I owe?
- R&D tax fraud: an overview Essential Read
- How long does it take HMRC to review an R&D tax credit claim?
- Enquiries into R&D tax claims Essential Read
- Do HMRC have powers to withhold R&D repayment of tax?
- Do HMRC charge penalties for incorrect claims?
Making a claim
- What is advance assurance for R&D tax relief?
- What is a competent professional in relation to R&D claims and what are their responsibilities?
- What is ‘scientific or technological uncertainty' in R&D claims?
- What goes into the technical documentation?
- Subsidised R&D: everything you need to know Essential Read
- R&D claim notification: everything you need to know
- R&D tax rates & how to calculate an R&D claim Essential Read
- Merged R&D scheme - everything you need to know Essential Read
- How will I receive my R&D tax credit?
- How long does it take to receive my money from an R&D tax credit claim?
- How far back can I claim R&D tax credits? - R&D tax deadline
- Can I reuse a previous R&D tax credit claim?
- Additional information form (AIF): everything you need to know Essential Read
Qualifying activities
Qualifying expenditure
- What staff roles can be included in an R&D tax credit claim?
- What costs qualify for R&D tax credits?
- What are externally provided workers (EPWs)?
- Overseas R&D restrictions Essential Read
- How do you identify how much R&D each staff member does?
- Contracted-out R&D: everything you need to know Essential Read
- Can you include VAT in an R&D tax credit claim?
- Can pension contributions be included in an R&D tax credit claim?
- Can I still claim R&D tax credits if I don’t pay any PAYE and NIC?
- Can I include travel and subsistence expenses in my R&D tax credit claim?
- Can directors' dividends be included in R&D tax credit claims?
- Can apprenticeship costs be included in an R&D tax credit claim?
Rates & charges
RDEC
Record-keeping
Need technical advice?
Speak to our expert team.