The salary costs for an apprentice can be included in an R&D tax credit claim when the apprentice spends time on R&D activities. However, apprentices can be hired by the company through different means (i.e. through a third party) so it might not always be straightforward claiming on them.
Calculate your R&D tax credits using our R&D Tax Calculator and estimate your R&D claim. If you’re unsure about what costs to include in your calculation, follow our step-by-step guide R&D tax credits explained. Our market leading R&D consultants that have helped startups, SMEs and corporations to get over £120 million pounds back from HMRC in R&D claims.