Claiming the RDEC

1. [Amount](https://library.croneri.co.uk/po-heading-id_ii-juhsqt02vrDnB9tWVUg)

1.1. = % of expenditure

1.1.1. 13% expenditure before 1 April 2023

1.1.2. 20% expenditure from 1 April 2023

1.2. Taxable

1.2.1. 25% CT

2. [Deadline](https://library.croneri.co.uk/po-heading-id_t_VKD36Tx0yMQSw2OjUXlg)

2.1. 12m from filing date

3. [Particular situations](https://library.croneri.co.uk/po-heading-id_xQS4rkai0U-BI2a_83JkzA)

3.1. QIPs

3.2. Groups

3.3. Insurance companies

3.4. Oil taxation

3.5. Partnerships

3.6. Video games tax relief

4. [Ineligible companies](https://library.croneri.co.uk/cch_uk/btr/714-620)

4.1. Charities

4.2. Universities

5. [Payment](https://library.croneri.co.uk/po-heading-id_bpshUz4ME0-b5P_vrGHGOQ)

5.1. Step 1

5.1.1. Discharge CY CT

5.2. Step 2

5.2.1. Restrict for tax

5.2.2. Restricted amount cfwd

5.3. Step 3

5.3.1. Restrict for salary costs

5.3.2. Restricted amount cfwd

5.4. Step 4

5.4.1. Discharge other CT

5.5. Step 5

5.5.1. Group relief

5.6. Step 6

5.6.1. Discharge other tax

5.7. Step 7

5.7.1. Pay to company

6. Qualifying expenditure

6.1. Deductible

6.2. Capitalised revenue expenditure

6.3. [Large company](https://library.croneri.co.uk/po-document-id_41529)

6.3.1. Category 1

6.3.1.1. In-house

6.3.1.2. Staff costs, etc.

6.3.2. Category 2

6.3.2.1. Sub-contracted

6.3.2.2. Payment to body/individual

6.3.3. Category 3

6.3.3.1. Funded

6.3.3.2. Payment to body/individual

6.4. [SME](https://library.croneri.co.uk/po-document-id_42375)

6.4.1. Category 1

6.4.1.1. Sub-contracted

6.4.1.2. Staff costs, etc.

6.4.2. Category 2

6.4.2.1. Subsidised

6.4.3. Category 3

6.4.3.1. Capped