Enhanced Research and Development expenditure

Use this grid to input research and development expenditure that is eligible for enhanced deductions.

  • Description’ Enter a brief description of the expenditure.
  • Per accounts‘ Enter the amount of the expenditure that has been included in the accounts.
  • Type‘ Select the type of claim being made from the drop down list. R&D (SME), R&D (large company), R&D by SME sub-contractor, or Vaccine research.
  • Additional %‘ Enter the additional percentage applicable for the period and type of expenditure.
  • Enhancement‘ This column shows the enhancement that will be used to increase the expenditure in the accounts.

To delete a line from the grid, click the ‘trash can’  button at the end of the line.

Click ‘Save changes‘ to update the figures to the adjustments to trade profit tab.