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.
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.