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.