What costs don't qualify for R&D tax credits?

Rent: You can't claim on rent, but you can claim utilities used to power the space you are using for R&D.

Hosting: This is not currently a qualifying cost, even if you have specific test servers. It is a common R&D tax credit misconception that hosting is claimable as a qualifying cost. However, HMRC have published recent guidance that they are considering making hosting and data costs qualifying expenditure from April 2023.

Manufacturing commercial products: You can't claim costs for manufacturing if they are related to products that you sell.

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Knowing what costs qualify for tax credit is key to filing a R&D tax credit claim.Our guide R&D tax credits explained has a comprehensive list of qualifying costs you should consider in filing for R&D tax credits.

F6S can help with your R&D claim