Page 5 - R&D quick ref guide (legacy 2018)

Staff (direct and indirect)
Direct staff are those involved in in core development work as described in the technical report Indirect staff are those involved in in work to support the direct staff and typically work in in in in Finance Admin Maintenance Personnel and Training Externally Provided Workers (EPWs)
These are are workers that have been paid through an agency In practice EPWs are:
• Individuals (not companies) • Are not employees or or or directors of the the company making the claim for R&D tax relief • Are obligated through contract to to provide services to to the the company making the the claim for R&D tax relief • Are paid by the the the staff provider not the the the company making the the claim for R&D tax relief Self-employed consultants cannot be be EPWs but may instead be be treated as as subcontractors if i they are contracted to to perform a a a a a a a a a a a specific task or or or activity within a a a a a a a a a a a company’s R&D project Types of eligible expenditure