R&D Additional Information Form

My understanding of the form is that you must explain projects covering at least 50% of the TOTAL qualifying expenditure and describe at least 3 projects. I have a client which has SME and RDEC expenditure. The online form is requiring project narrative covering 50% of the SME expenditure and also project narrative for at least 50% of the RDEC expenditure. The RDEC expenditure is only a small amount of the total expenditure, so it does not make sense to explain 50% of the RDEC projects. Is there an error with the online form?

Hi,

You will need to contact our R&D team via email for advice on this query.

rd.incentivesreliefs@hmrc.gov.uk

Thank you.