Share this content
2

RESEARCH AND DEVELOPMENT CORPORATION TAX RELEIF

65% OF SUBCONTRACTORS

Didn't find your answer?

I note that you can claim 65% of the subcontractors for R&D but do you then claim 130% on the 65%?

Replies (2)

Please login or register to join the discussion.

By SteLacca
16th Apr 2019 09:51

Yes.

Thanks (0)
Psycho
By Wilson Philips
16th Apr 2019 11:16

For the avoidance of doubt, you are entitled to 100% of the cost as a deduction - the 65% restriction applies only in calculating the enhanced element.

Thanks (0)
Share this content