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HMRC internal manual

Corporate Intangibles Research and Development Manual

R&D tax relief: categories of qualifying expenditure: contributions to independent research


Contributions by large companies, but not by SMEs, to independent R&D for the purpose of funding research and development carried on by the recipient qualify for R&D tax relief if they are made to a qualifying body (CIRD82250), an individual, or a partnership each member of which is an individual.

The R&D towards which the contribution is made must be relevant research (see CIRD81400), in relation to the company making the contribution.

The R&D must not have been contracted out to the person receiving the funding by another person.

The person receiving the funding must not be connected with the company (see CIRD82150).