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D1.409 Relevant R&D and staffing costs

Expenditure on qualifying R&D may qualify for R&D tax relief (see D1.401) if it falls within the following categories¹:

1. Ìý

   •ÌýÌýÌýÌý staffing costs (see 'Staffing costs for R&D' below)

2. Ìý

   •ÌýÌýÌýÌý externally provided workers (see D1.409A)

3. Ìý

   •ÌýÌýÌýÌý software or consumable items (see D1.410)

4. Ìý

   •ÌýÌýÌýÌý for accounting periods beginning on or after 1 April 2023, cloud computing costs and data licence costs (see D1.410)

5. Ìý

   •ÌýÌýÌýÌý relevant payments to the subjects of clinical trials (see D1.412)

6. Ìý

   •ÌýÌýÌýÌý for accounting periods beginning before 1 April 2024, for large companies only: contributions to independent research carried out by a qualifying body, an individual or a firm, each member of which is an individual (see D1.412)

7. Ìý

   •ÌýÌýÌýÌý work subcontracted into and out of companies subject to certain restrictions and conditions (see D1.413 for accounting periods beginning on or after 1 April 2024 and D1.414 for earlier periods)