If your company wants to make an R&D tax credit claim, it’s good to have the right evidence to justify your spend. Although HMRC doesn’t have a hard and fast checklist for what is required, we’ve provided the most common forms of evidence required for the different cost types in your R&D claim. However, every claim is different so we recommend speaking to your advisor about which type of evidence would be needed for your particular set of circumstances.
– PAYE records
– Records of pension payments
– List of R&D staff
– R&D staff’s timesheets (for those not full time on the project)
– Contracts of employment for R&D costs
Externally provided workers
– Documentary evidence of the contract or arrangement with the staff provider
– Copy of invoices received
– Evidence of payments – e.g. bank records
– Details of the activities carried out and any evidence of active supervision by the company
– Invoices from subcontractors
– Evidence of the nature of the work subcontracted and the terms applicable
– Evidence of payments
– Receipts or contracts for software purchased, licensed or commissioned
– A copy of product/marketing literature for the software
– Any evidence of charges back to the R&D
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Which costs qualify for R&D?
A breakdown of the types of costs that can be included in your claim.
EmpowerRD Covid-19 response
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Which scheme should I apply to?
An overview of the two R&D tax credit schemes available.
Is my business eligible?
Find out if the activity undertaken by your business can qualify as R&D.
How much can I claim?
Read how different accounting positions can affect how much you're able to claim.
The most common queries we hear about the R&D scheme.