Claiming R&D tax relief

1. [Additional deduction](https://library.croneri.co.uk/po-heading-id_RCYyuxsWYEWvgqrEg9Y0rg)

1.1. Claimant

1.1.1. SME only

1.2. Expenditure

1.2.1. Revenue

1.2.1.1. Staff costs

1.2.1.2. Consumables & software

1.2.1.3. Externally-provided workers

1.2.1.4. Subcontractors

1.2.2. Capital

1.2.2.1. IFAs only

1.2.3. Not subsidised

1.2.4. Include pre-trading

1.3. Relief

1.3.1. Total deduction: 230%

2. [RDEC](https://library.croneri.co.uk/po-document-id_66051)

2.1. Claimant

2.1.1. Large companies

2.1.2. Some SMEs

2.2. Expenditure

2.2.1. Revenue

2.3. Relief

2.3.1. 13%

2.4. Taxable

3. [Payable tax credit](https://library.croneri.co.uk/po-heading-id_lAHk4Hb2kEGt01SZKncE7Q)

3.1. Claimant

3.1.1. SME only

3.2. Conditions

3.2.1. Going concern

3.3. Rate

3.3.1. 14.5%

4. [Capital Allowances](https://library.croneri.co.uk/po-heading-id_xCbi8auew0e8QJaRYTE8LQ)

4.1. Claimant

4.1.1. SMEs and large companies

4.2. Relief

4.2.1. 100% FYA