Payments to the subjects of clinical trials is qualifying R&D expenditure for each of the R&D tax reliefs under both the pre- and post-April 2024 schemes (see D1.401)1.
Contributions to independent research are only qualifying expenditure for large companies and only for accounting periods beginning before 1 April 20242.
Clinical trials subjects
Claims for R&D relief may be made for relevant payments to the subjects of a clinical trial. Clinical trial means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure. A relevant payment in relation to the subject of a clinical trial is a payment to him for participating in the trial3.
This legislation was enacted because, by virtue of being volunteers, payments to clinical trial subjects were not allowable as staff costs.
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Web page updated on 17 Mar 2025 14:32