You can claim certain costs on the project from the date you start working on it until you develop or discover the advance, or the project is stopped.
You can claim 65% of the relevant costs of using a subcontractor for your R&D activities.
For staff working directly on the R&D project, you can claim a proportion of their:
You can claim for administrative or support staff who work to directly support a project. For example, human resources used to recruit a specific person to work on the project. You cannot claim for clerical or maintenance work that would have been done anyway, like managing payroll.
You can claim 65% of the relevant payments made to an external agency if they provide staff for the project.
You can claim for software licence fees bought for R&D and a reasonable share of the costs for software partly used in your R&D activities.
You can claim for the relevant proportion of consumable items used up in the R&D. This includes:
For R&D projects in the pharmaceutical industry, you can claim for payments made to volunteers involved in clinical tests.