Research and Development Allowances

This grid allows entry and calculation of Research & Development Capital Allowances (RDA). A 100% allowance is available on qualifying RDA expenditure.

• ‘Description of expenditure’ Enter a brief description of the expenditure.
• ‘Qualifying amount’ Enter the qualifying amount of R&D expenditure.
• ‘RDA not claimed‘ If you do not wish to claim the entire 100% RDA, enter the amount not claimed.
• ‘RDA @ 100%‘ This field will show the RDA claimed.
• ‘Unclaimed RDA b/fwd’ Enter any unclaimed RDA brought forward from an earlier period. If the tax return was rolled forward from a previous period this field will already be completed.
• ‘Disposals’ If the asset was sold in the current period enter the disposal value.
• ‘Balancing charge’ Enter any balancing charge that may be applicable after disposal of assets on which RDA has previously been claimed.
• ‘Unused RDA c/fwd‘ This column displays the unused RDA (if any) that will be carried forward to the next period.

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