R&D employment costs

A small high-tech husband and wife company started working on R&D projects, in addition to various other work. So far they received wages under NIC limit plus dividends. The R&D guidance states that wages paid to employees doing both R&D and non-R&D work should be apportioned. Can the company to pay market rates for R&D work and claim it as a R&D expense in full, but low rates or nothing for non-R&D work?

Many thanks for your views...

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Reasonable apportionment

thisistibi |
thisistibi's picture

NMW?

BKD |
BKD's picture

If the two directors take a

merlyn |