SolvedCIRD81500 | R&D tax relief: conditions to be satisfied: categories of qualifying expenditure
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
CTA09/Ss1052,1053 & CTA09/S1077
Only expenditure on the specified categories of qualifying expenditure is eligible for the R&D tax relief.
Although many of the concepts are the same, there are certain differences between the categories of qualifying expenditure under the large company scheme and the categories of qualifying expenditure under the SME scheme. The categories of qualifying expenditure are considered at CIRD82000 onwards.