Do you Qualify ? It’s not only about White Coat work !!

  • Brown Coat development work in design and engineering involving overcoming difficult technological problems

  • Creating new processes, products, services.

  • Improving existing ones

  • Duplicating existing processes in a new way

  • Software development, engineering design, new construction techniques , bio-energy, cleantech, agri-food, life & health sciences – all examples of typical R&D qualifying areas


What costs qualify under SME Scheme?

  • Direct R&D Staff Costs – Salaries, Wages, Co.Pension Contributions

  • Proportion of Supervisory & Managerial Time spent directing qualifying staff above

  • Some staff involved in “qualifying indirect activities”

  • Externally provided R&D Staff / Subcontractors but generally only 65%

  • Consumable items – cost of items that are directly employed and consumed in qualifying activities.

  • This includes materials and the % of water, fuel, power and heating consumed in the R&D process

  • Software directly employed in the R&D activity or a proportion thereof(watch capital items here! No double dipping!)

  • Clinical trial volunteer costs

  • Prototyping and testing costs relating to R&D (where prototype not sold or is written off)


Our Fees

IBA charges for their work on a No win No fee basis.
This is payable by our clients when they receive or achieve a Corporation Tax reduction or rebate and / or a payable tax credit. Our fees are based on a % of this value. 
Contact us to discuss your potential claim on the email address below or call : or on +44 1730 891484