HMRC have extended the deadline for claiming reimbursed Research and Development (R&D) expenses to 30 April 2018.

Historically, HMRC disallowed expenses if they were reimbursed, for both SME Research & Development Tax Credits  and the Large company R & D scheme and this view was confirmed in 2014.  However in July 2017 HMRC stated that their position on Reimbursed expenses had changed.

Companies can now claim expenses reimbursed by an employee as qualifying expenditure, provided that:

  • The expense constitutes an expense to the company of employing staff, and
  • The expense was originally paid by the employee to fulfil the requirements of their employment

Claims to R&D tax relief can be amended accordingly for accounting periods ending between 9 October 2014 and 31 January 2016. The deadline for making amendments was originally 31 January 2018 but has now been extended to 30 April 2018.


Research & Development Tax Reliefs: introduction & Development Tax Reliefs: introduction

R & D: SME Tax Credit scheme

R & D: Staff costs & Subcontractors & Reimbursed Expenses


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