SolvedCIRD82250 | R&D tax relief: categories of qualifying expenditure: contributions to independent research - qualifying bodies
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
A qualifying body is a charity, an institution of higher education such as a university, a scientific research organisation or a health service body. The Treasury may make an order adding a body to the list of qualifying bodies. Bodies added by Treasury order may include bodies resident overseas. (Such bodies can be designated if they are similar in nature to one of the sorts of UK body listed above. This ensures that UK and non UK based subcontractors are treated in the same way).
If HMRC receive an enquiry about whether a particular entity has been designated or a request that a particular entity should be designated as a qualifying body it should be referred to the R&D Policy team:
By email to [email protected], or
By post to Business, Assets and International (Technical), 3/63, 100 Parliament Street, London SW1A 2BQ.
Prescribed Bodies
The list of bodies which have been designated is now split between two Statutory Instruments. Please check both of these documents (there are links below) before submitting any claim or applying for a body to be designated.
Statutory Instrument 2018 No. 217;
Statutory Instrument 2022 No. 690;