Identifying R&D activities and expenditure

1. [What is R&D?](https://library.croneri.co.uk/navigate-taxb/po-heading-id_DIySKxS5Jkys02UfR9NTdA)

1.1. Defintion

1.1.1. Accounting standards

1.1.2. Government Guidelines

1.2. Advance Assurance

1.2.1. Conditions

1.2.1.1. 1st claim

1.2.1.2. < 50 employees

1.2.1.3. Turnover < £2m

1.2.2. No enquiry first 3 years

2. [What is a SME?](https://library.croneri.co.uk/navigate-taxb/po-heading-id_7dRItx7Xn0qNlfuYG-EvxQ)

2.1. Tests

2.1.1. < 500 employees

2.1.2. Pass 1 financial test

2.1.2.1. Balance Sheet < 86m Euros

2.1.2.2. Turnover < 100m Euros

2.2. Aggregation

2.2.1. Linked enterprises

2.2.1.1. Bring in 100%

2.2.2. Partner enterprises

2.2.2.1. Bring in relevant %

3. [Which costs qualify?](https://library.croneri.co.uk/navigate-taxb/po-heading-id_qMx-W9g3YUOBxydPgKQgxw)

3.1. Staff costs

3.1.1. Salary/bonus

3.1.2. Reimbursed expenses

3.1.3. NICs

3.1.4. Pension contributions

3.2. Software

3.3. Consumable items

3.4. Externally-provided workers

3.4.1. Connected party rules

3.5. Sub-contractor payments

3.5.1. Connected party rules