Qualifying Expenditure – RDEC

Expenditure can only be included in a claim for R&D tax relief if it relates to a project that fulfils the criteria of qualifying research and development under the BEIS Guidelines for Research and Development. Once the project has been identified, a company can claim qualifying expenditure if it falls within an exhaustive list of qualifying categories under the Research and Development Expenditure Credit (“RDEC”). The guidance notes sets out and explains each relevant category of qualifying expenditure for R&D purposes . . .

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