Page 6 - R&D quick ref guide (legacy 2018)
P. 6
Subcontractors (SME only)
SMEs can oftften claim for subcontractors involved in in their R&D projects However this can be a a a a a a complex area Jumpstart TAs are are trained to to help our clients to to to work out which subcontractors they must exclude Consumables
Companies can claim for items that are used up in the process of R&D such as chemicals materials batttteries and certain forms of tooling These costs can can be significant for prototypes * and and first in class items and and it it is important that clients do not claim too much Types of eligible expenditure
* Prototypes
Constructition of a a prototype can be or or technology but only if it is created solely for use in the R&D It’s important that the prototypes are actually
not be considered part of the R&D project treated as ‘directly
contributiting’ to seeking
an an advance tin in in science
scrapped If you end up selling them they will
they can claim as eligible and which
