Identifying R&D activities and expenditure
by Stephen Relf

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