CIRD75525 - VRR: subcontracting to charities, universities and scientific research organisations

Where the sub-contractor is a charity, a university or a scientific research organisation CIRD75500:

• The expenditure must not be subsidised or be capital expenditure.
• The expenditure must be on R&D directly undertaken by the sub-contractor on behalf of the company and must be on qualifying R&D activity.
• The R&D activity in respect of which the expenditure is incurred is relevant R&D in relation to the company.

See CIRD75300.

These are the only conditions that have to be satisfied for payments to a charity, a university or a scientific research association to be qualifying expenditure on sub-contracted R&D.