Qualifying Costs & Apportionments

About the course

Description

One of the most important parts of an R&D claim is making sure that the costs are accurate. This means checking that each cost fits neatly into one of HMRC’s qualifying cost categories, and that it’s been apportioned on a fair and reasonable basis.

This information is up-to-date including the rules for software costs before and after April 2023.

The course is structured as a series of short videos, with a brief quiz after each one, to test your knowledge.

Outline

The course covers each of the following subjects in detail:

  • Staffing costs
  • Externally Provided Workers
  • Subcontractors
  • Materials & Utilities
  • Software costs
  • Clinical Trial Subject
  • SME costs vs RDEC costs
  • Costs that can’t be claimed

01: Introduction

Ready to take the course?

Our Membership

Interested in taking the training?

All our training courses are available to members of The R&D Community. Our monthly subscription includes video-based training courses with full reporting, assessments and oversight for your team.

We also have support services which can help you with tricky situations, including complex business structures and enquiries.

 

Course Stats

34

minutes of video

50

assessment questions

2

verifiable CPD units

04: Staffing costs: Claimable costs

Want to watch one of the course videos for free?

In this video we’ll go through all the costs associated with staffing, and use HMRC’s guidance to determine which ones you can claim for your clients.

Get extra help with claims that involve complex costs and apportionments

phone

R&D Helpline

As a member of The R&D Community you’ll get access to our R&D Helpline. If you’re working at any stage of a claim and you’re having difficulty you can call, email or WhatsApp us for a second opinion.

We’ll get back to you quickly with an answer, so you can keep making progress. You can ask us about HMRC’s guidance, about the course, about your claim or the report you’re writing, or anything else you need.

If your query is more complex, we’ll talk about our Claim Support options and any other resources you may need.

support

Claim Support

As a member you also get access to our affordable Claim Support service. For example, if you’re having trouble figuring out what specific costs can be claimed for, we can arrange a time to chat and help you figure it out.

Or if you’re unfortunate enough to get an enquiry, we can help there too. We can review the claim you submitted and give an opinion on any potential red flags, and the best approach to defending it. You can even ask us to review drafts of your responses to HMRC, to make sure they’re word perfect.