Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

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

CTA09/S1142

A qualifying body is a charity, an institution of higher education such as a university, a scientific research organisation or a health service body. The Treasury may make an order adding a body to the list of qualifying bodies. Bodies added by Treasury order may include bodies resident overseas. (Such bodies can be designated if they are similar in nature to one of the sorts of UK body listed above. This ensures that UK and non UK based subcontractors are treated in the same way).

The overseas bodies currently designated are contained in the following list which is updated on a regular basis.

If HMRC receive an enquiry about whether a particular entity has been designated or a request that a particular entity should be designated as a qualifying body it should be referred to:

CT International Stamps and Anti-Avoidance (Technical), 3/64, 100 Parliament Street, London SW1A 2BQ.

Prescribed Bodies

Name of prescribed body Address Date
     
Aristotle University of Thessaloniki Thessaloniki, Greece 1 April 2002
Azienda Ospendaliera Universitaria Pisana Messina, Italy 12 October 2010
British University in Egypt El Sherouk City, Misr, Egypt 1 April 2002
Colorado School of Mines Golden, Colorado, USA 1 April 2002
Colorado State University Fort Collins, Colorado, USA 1 April 2002
Cornell University Ithaca, New York, USA 1 April 2002
Delft University of Technology Delft, Netherlands 1 April 2002
Ecole Polytechnique Federal de Lausanne Lausanne, Switzerland 1 April 2002
Faculty Hospital Motol Prague Prague, Czech Republic 12 October 2010
Fakultni Nemocnice Brno Brno, Czech Republic 12 October 2010
Fakultni Nemocnice Ostrava Ostrava, Czech Republic 12 October 2010
Freie University Berlin Berlin, Germany 1 April 2002
Hospitais Da Universidade De Coimbra Coimbra, Portugal 1 April 2002
Indian Institute of Technology Bombay Maharashtra, India 1 April 2002
Indian Institute of Technology Kanpur Kanpur, India 1 April 2002
Indiana University Bloomington, Indiana, USA 22 March 2010
Institute of Computer Science Crete, Greece 1 April 2002
Interuniversitair Micro-Elektronica Centrum Leuven, Belgium 1 April 2002
Iowa State University Ames, Iowa, USA 1 April 2002
Kansas State University Manhattan, Kansas, USA 1 April 2002
Karlsruhe Institute of Technology Karlsruhe, Germany 26 July 2011
Karolinska University Hospital Stockholm, Sweden 22 March 2010
Kazakh-British Technical University Almaty, Kazakhstan 1 April 2002
King Abdulaziz University Jeddah, Saudi Arabia 7 November 2011
Klinikum der Universität München Munich, Germany 12 October 2010
Lawrence Berkeley National Laboratory Berkeley, California, USA 1 April 2002
Martin-Luther University Halle-Wittenburg, Germany 1 April 2002
Louisiana State University Louisiana, USA 1 April 2002
Massachusetts Institute of Technology Massachusetts, USA 1 April 2002
Massey University Auckland, New Zealand 1 April 2002
McMaster University Hamilton, Ontario, Canada 22 March 2010
Medical University of Lodz Lodz, Poland 12 October 2010
Medizinische Universität Wien Vienna, Austria 12 October 2010
Michigan State University Michigan, USA 01 April 2002
Nanyang Technological University Singapore 26 July 2011
National Medical University Vinnitsa Vinnitsa, Ukraine 12 October 2010
National Technical University of Athens Athens, Greece 22 February 2011
Norwegian University of Science & Technology Trondheim, Norway 26 May 2010
Ohio State University Columbus, Ohio, USA 1 April 2002
Otto-von-Guericke-Universität Magdeburg Magdeburg, Germany 1 April 2002
OTRI- Universidad de Cordoba Cordoba, Spain 22 March 2010
Politecnico Di Milano Milan, Italy 1 April 2002
Pusan National University Pusan, South Korea 26 July 2011
Ruhr Universität Bochum, Germany 1 April 2002
RWTH Aachen University Aachen, Germany 1 April 2002
St. James’s Hospital Dublin, Ireland 1 April 2002
Southern Illinois University Illinois, USA 1 April 2002
Stanford University Stanford, California, USA 1 April 2002
Swedish University of Agriculture Sciences Uppsala, Sweden 1 April 2002
Swiss Federal Institute of Technology (ETH) Zurich Zurich, Switzerland 1 April 2002
Technische Universität Clausthal Clausthal-Zellerfeld, Germany 1 April 2002
Technische Universität Dresden Dresden, Germany 1 April 2002
Technische Universität Munchen Munich, Germany 1 April 2002
Texas A&M University Texas, USA 1 April 2002
The Pennsylvania State University Pennsylvania, USA 1 April 2002
The University of Antwerp Antwerp, Belgium 22 March 2010
The University of Oklahoma Norman, Oklahoma, USA 22 February 2011
The University of the West Indies Kingston, Jamaica 1 April 2002
Tufts University Massachusetts, USA 1 April 2002
UMC St Radbound Nijmegen, Netherlands 12 October 2010
UMC Utrecht Utrecht, Netherlands 1 April 2002
Umhat Alexandrovska Sofia Sofia, Bulgaria 12 October 2010
Universidad de Las Palmas de Gran Canaria Gran Canaria, Spain 1 April 2002
Universidad De Valladolid Valladolid, Spain 1 April 2002
Universidade Do Minho Braga, Portugal 22 February 2011
Universitair Ziekenhuis Gent Gent, Belgium 1 April 2002
Universitat Politècnica de Catalonia of Jordi Girona Barcelona, Spain 1 April 2002
Universite de Lausanne (UNIL) Lausanne, Switzerland 1 April 2002
University Hospitals of Cleveland Cleveland, USA 1 April 2002
University of Alberta Edmonton, Alberta, Canada, 1 April 2002
University of Applied Sciences Braunschweig/ Wolfenbüttel Wolfenbuttel, Germany 1 April 2002
University of Bergen Bergen, Norway 1 April 2002
University of Berlin Berlin, Germany 1 April 2002
University of British Columbia British Columbia, Canada 1 April 2002
University of California at Davis Davis, California, USA 1 April 2002
University of California, Berkeley California, USA 1 April 2002
University of Dusseldorf Dusseldorf, Germany 1 April 2002
University of Florida Gainesville, Florida, USA 1 April 2002
University of Guelph Ontario, Canada 1 April 2002
University of Hacettepe Ankara, Turkey 1 April 2002
University of Hanover Hanover, Germany 15 February 2011
University of Heidelberg Heidelberg, Germany 22 March 2010
University of Houston Houston, Texas, USA 1 April 2002
University of Limerick Limerick, Ireland 17 May 2011
University of Manitoba Winnipeg, Canada 1 April 2002
University of Massachusetts Medical School Massachusetts, USA 1 April 2002
University of Memphis Memphis, Tennessee, USA 22 March 2010
University of Michigan Ann Arbor, Michigan, USA 1 April 2002
University of Minnesota Minneapolis, USA 1 April 2002
University of Missouri-Columbia Columbia, USA 1 April 2002
University of Munich Munich, Germany 1 April 2002
University of Munster Munster, Germany 1 April 2002
University of New England Armidale, Australia 1 April 2002
University of New South Wales Sydney, Australia 1 April 2002
University of Oslo Oslo, Norway 22 March 2010
University of Pennsylvania Pennsylvania, USA 1 April 2002
University of Pisa Pisa, Italy 5 April 2011
University of Potsdam Potsdam, Germany 1 April 2002
University of Queensland Brisbane, Australia 1 April 2002
University of Santiago de Compostela Santiago de Compostella, Spain 1 April 2002
University of Seville Seville, Spain 1 April 2002
University of Sydney New South Wales, Australia 1 April 2002
University of Stuttgart Stuttgart, Germany 22 February 2011
University of Technology, Sydney Broadway, Australia 1 April 2002
University of Tennessee Knoxville, Tennessee, USA 1 April 2002
University of Texas Austin, Texas 1 April 2002
University of Trento Trento, Italy 5 April 2011
University of Tulsa Tulsa, Oklahoma, USA 1 April 2002
University of Turku Turku, Finland 15 February 2011
University of Utah Salt Lake City, Utah, USA 1 April 2002
University of Utah School of Medicine Salt Lake City, Utah, USA 1 April 2002
University of Utrecht Utrecht, Netherlands 1 April 2002
University of Veterinary Medicine, Hannover Hannover, Germany 1 April 2002
University of Wisconsin Madison, Wisconsin, USA 1 April 2002
Uppasala University Uppsala, Sweden 22 March 2010
Virginia Polytechnic Institute and State University Blacksburg, Virginia, USA 1 April 2002
Washington University St Louis, Missouri, USA 22 March 2010
Waterford Institute of Technology Waterford, Ireland 17 May 2011
Westfaelische Wilhelms- Universität Munster, Germany 1 April 2002
Wichita State University Wichita, Kansas, USA 17 May 2011
Yale University School of Medicine New Haven, Connecticut, USA 22 March 2010