Paragraph 7 Qualifying expenditure: claims under the old schemesF1

(1)

If the claim relates to an accounting period beginning before 1st April 2024, the following information.

(2)

The amount of qualifying R&D expenditure in respect of which the claim is made.

(3)

In this paragraph, “qualifying expenditure”—

(a)

in relation to a claim under Chapter 6A of Part 3 of CTA 2009^f1, means qualifying R&D expenditure^f2;

(b)

in relation to a claim under Chapter 2 of Part 13 of CTA 2009, means qualifying Chapter 2 expenditure^f3.

(4)

The amount of the qualifying expenditure that falls within each of the following categories—

(a)

in-house expenditure incurred on staffing costs;

(b)

in-house expenditure incurred on software;

(c)

in-house expenditure incurred on data licences;

(d)

in-house expenditure incurred on cloud computing;

(e)

in-house expenditure incurred on consumable items;

(f)

in-house expenditure that is qualifying expenditure on externally provided workers;

(g)

in-house expenditure incurred on relevant payments to the subjects of a clinical trial;

(h)

qualifying expenditure on contracted out research and development;

(i)

in the case of a claim under Chapter 6A of Part 3 of CTA 2009, subsidised qualifying expenditure on contracted out research and development;

(j)

also in such a case, qualifying expenditure on contributions to independent research and development.

(5)

The amount of the qualifying expenditure that is attributable to qualifying indirect activities.

Annotations

F1: Sch. 2 paras. 1-10 substituted for Sch. 2 paras. 1, 2 (2.10.2024) by The Research and Development Relief (Information Requirements etc.) Regulations 2024 (S.I. 2024/950), regs. 1(2), 2(2)

f1: For the meaning of “cloud computing” see section 1125 of the Corporation Tax Act 2009.
f2: For the meaning of “contributions to independent research and development see section 104L of the Corporation Tax Act 2009.
f3: Available online at https://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes/meaning-of-research-and-development-for-tax-purposes-guidelines. A hard copy is available for inspection free of charge at the offices of HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.