How will furlough affect my R&D tax relief claims?

The Furlough period for employees involved in RD is not eligible for R&D tax credits.


This is because one of the requirements for claiming CJRS (Coronavirus Job Retention Scheme) or furlough is that all work must stop during the claim period. HMRC believes that for the furlough period, those employees cannot be considered to be directly or actively engaged in relevant R&D during those periods.


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