CIRD81470 - R&D tax relief: conditions to be satisfied: subcontracted R&D
What is considered to be subcontracting is dealt with at听CIRD84250.听
CTA09/Ss1052(5) and 1053(4) - SME scheme听
One of the conditions for a company to make a claim under the SME scheme is that the expenditure is not incurred in carrying on R&D activities as a subcontractor.
In some cases the SME company may
still be able to make a claim under the Research and Development Expenditure
Credit Scheme (CTA 2009/s104C to S104E). See CIRD89750.
CTA09/Ss 104C,104J and 104K 鈥� Research and Development Expenditure Credit听
In order to claim RDEC a company which has been contracted to carry out relevant R&D must have been contracted by either:听
鈥� A large company, or听
鈥� A person otherwise than in the course of a chargeable trade.听
听