Page 7 - R&D quick ref guide (legacy 2018)
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Contributions to independent research (LCs only)
If Large Companies fund independent research by charities education institutions or health service bodies these payments can be eligible for relief Software
Companies often buy software to to allow them to to conduct project manage or or report upon R&D projects This software can be claimed as eligible Note that this is is is distinct from companies that are developing their own software in in projects which may may or may may not contain eligibility Clinical trial volunteers
Payments made to people who volunteer to participate in in clinical trials can be eligible Types of eligible expenditure
