Identifying R&D activities and expenditure

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

1.1. Definition

1.1.1. Accounting standards

1.1.2. Government Guidelines

1.2. Advance Assurance

1.2.1. Conditions

1.2.2. 1st claim

1.2.3. < 50 employees

1.2.4. Turnover < £2m

1.2.5. No enquiry first 3 years

2. [What costs qualify?](https://library.croneri.co.uk/po-heading-id_qMx-W9g3YUOBxydPgKQgxw)

2.1. Staff costs

2.1.1. Salary/bonus

2.1.2. Reimbursed expenses

2.1.3. NICs

2.1.4. Pension contributions

2.2. Software

2.3. Consumable items

2.4. Externally-provided workers

2.4.1. Connected party rules

2.5. Sub-contractor payments

2.5.1. Connected party rules

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

3.1. Tests

3.1.1. < 500 employees

3.1.2. Pass 1 financial test

3.1.3. Balance Sheet < 86m Euros

3.1.4. Turnover < 100m Euros

3.2. Aggregation

3.2.1. Linked enterprises

3.2.1.1. Bring in 100%

3.2.2. Partner enterprises

3.2.2.1. Bring in relevant %