CTA09/Ss 1078, 1133 – 1136

The meaning of subcontracted activities is dealt with at CIRD84250. The subcontracted R&D must be directly undertaken on behalf of the company, meaning that the subcontractor must do the work itself, not further subcontract it to a third party, unless the parties are unconnected and the claim is made under the SME scheme.

The subcontracted expenditure that is within this category of qualifying expenditure is different for the SME scheme and the large company scheme.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.