# The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023, Paragraph 7: Qualifying expenditure: claims under the old schemes


(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, means qualifying R&D expenditure;
(b) in relation to a claim under Chapter 2 of Part 13 of CTA 2009, means qualifying Chapter 2 expenditure.
(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.

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Source: https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.