Knowledgebank: Eligibility

R&D Tax Credits, Research and Development Eligibility

We have a large team of experts that will answer all the questions relating to your R&D tax relief claims. Every single claim you put forward benefits your company because we use the best practise to make sure you get the best reward.
One of the questions frequently asked by many companies is about their eligibility to R&D tax credit in relation to their research and development activities. Below we answer some of those questions.

Does my company require a minimum expenditure amount to make a claim with R&D?

The answer is no. You do not need a minimum amount to qualify for your research and development tax relief. This however has not always been the case because before 1st April 2012, you needed a minimum of £10,000 pounds of research and development projects qualifying expenditure amount to make a claim. From that date, it does not matter how much qualifying expenditure your R&D projects have.

What are the criteria for eligibility?

To become eligible, you must meet the following criteria:

. Your company must be subject to corporation tax and be in the UK
. You cannot be in liquidation or in the administration
. The activities you are undertaking must be research and development based
. You must have spent some money on the R&D activities you are doing
. You must be a going concern

Some companies however have other activities such as subcontracting and grants. While some of these are included in the activities that are eligible for R&D, not all of them qualify. To find out which of these activities qualify, you need professional advice before you prepare your claim that our team can give readily.

Does R&D tax credit apply to an LLP?

LLPs or Liability Partnerships do not pay corporation tax and are therefore not eligible for the R&D tax credit claim. Every company that wants to make a claim should have the UK corporation tax registration.

What are the conditions required of a SME to make a claim?

Just like every other company carrying out research and development activities, all SMEs that want to claim for R&D tax credit must follow the same criteria, which are

  • Be within the corporation tax of the UK
    Meets all the thresholds of SME which include balance sheet assets,. turnover and headcount
  • All research and development activities must be for the company and not contracted
  • There are no subsidies or grants received to take care of the expenditures of the R&D activities
  • The company has innovative R&D activities to benefit it in future
  • Be a going concern

Why Contact Us?

There are many questions regarding eligibility that you need to understand before you make a claim. Much of this information, you can get from our team of specialists who will walk you through every activity your company is undertaking in research and development to let you know what qualifies and what does not qualify.
Learn more by filling out a claim form and we will be in touch.
You can also visit our website at for further advice.