Claiming R&D tax relief
by Martin Jackson
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