CIRD82250 - R&D tax relief: categories of qualifying expenditure: contributions to independent research - qualifying bodies
CTA09/S1142
A qualifying body is a charity, an institution of higher education such as a university, a scientific research organisation or a health service body. The Treasury may make an order adding a body to the list of qualifying bodies. Bodies added by Treasury order may include bodies resident overseas. (Such bodies can be designated if they are similar in nature to one of the sorts of UK body listed above. This ensures that UK and non UK based subcontractors are treated in the same way).
The overseas bodies currently designated are contained in the following list which is updated on a regular basis.
If HMRC receive an enquiry about whether a particular entity has been designated or a request that a particular entity should be designated as a qualifying body it should be referred to:
CT International and Anti-Avoidance (Technical), 3/64, 100 Parliament Street, London SW1A 2BQ.
Prescribed Bodies
Name of prescribed body |
Address |
| Aristotle University of Thessaloniki | Thessaloniki, Greece |
| British University in Egypt | El Sherouk City, Misr, Egypt |
| Colorado School of Mines | Golden, Colorado, USA |
| Colorado State University | Fort Collins, Colorado, USA |
| Cornell University | Ithaca, New York, USA |
| Delft University of Technology | Delft, Netherlands |
| Ecole Polytechnique Federal de Lausanne | Lausanne, Switzerland |
| Freie University Berlin | Berlin, Germany |
| Hospitais Da Universidade De Coimbra | Coimbra, Portugal |
| Indian Institute of Technology Bombay (IIT Bombay) | Maharashtra, India |
| Indian Institute of Technology Kanpur | Kanpur, India |
| Institute of Computer Science | Crete, Greece |
| Interuniversitair Micro-Elektronica Centrum | Leuven, Belgium |
| Iowa State University | Ames, Iowa, USA |
| Kansas State University | Manhattan, Kansas, USA |
| Kazakh-British Technical University | Almaty, Kazakhstan |
| Lawrence Berkeley National Laboratory | Berkeley, California, USA |
| Martin-Luther University | Halle-Wittenburg, Germany |
| Louisiana State University | Baton Rouge, Los Angeles, USA |
| Massachusetts Institute of Technology | Massachusetts, USA |
| Massey University | Albany, Auckland, New Zealand |
| Michigan State University | Michigan, USA |
| Ohio State University | Columbus, Ohio, USA |
| Otto-von-Guericke-Universität Magdeburg | Magdeburg, Germany |
| Politecnico Di Milano | Milan, Italy |
| Ruhr Universitat | Bochum, Germany |
| RWTH Aachen University | Aachen, Germany |
| St. James’s Hospital | Dublin, Ireland |
| Southern Illinois University | Illinois, USA |
| Stanford University | Stanford, California, USA |
| Swedish University of Agriculture Sciences | Uppsala, Sweden |
| Swiss Federal Institute of Technology (ETH) Zurich | Zurich, Switzerland |
| Technische Universitat Clausthal | Clausthal-Zellerfeld, Germany |
| Technische Universitat Dresden | Dresden, Germany |
| Technische Universitat Munchen | Munich, Germany |
| Texas A&M University | Texas, USA |
| The Pennsylvania State University | Pennsylvania, USA |
| The University of the West Indies | Kingston, Jamaica |
| Tufts University | Medford, Massachusetts, USA |
| UMC Utrecht | Utrecht, Netherlands |
| Universidad de Las Palmas de Gran Canaria | Gran Canaria, Spain |
| Universidad De Valladolid | Valladolid, Spain |
| Universitair Ziekenhuis Gent | Gent, Belgium |
| Universitat Politècnica de Catalonia of Jordi Girona | Barcelona, Spain |
| Universite de Lausanne (UNIL) | Lausanne, Switzerland |
| University Hospitals of Cleveland | Cleveland, USA |
| University of Alberta | Edmonton, Alberta, Canada, T6G 2E1 |
| University of Applied Sciences Braunschweig/ Wolfenbüttel | Wolfenbuttel, Germany |
| University of Bergen | Bergen, Norway |
| University of Berlin | Berlin, Germany |
| University of British Columbia | Vancouver, British Columbia, Canada |
| University of California at Davis | Davis, California, USA |
| University of California, Berkeley | California, USA |
| University of Dusseldorf | Dusseldorf, Germany |
| University of Florida | Gainesville, Florida, USA |
| University of Guelph | Ontario, Canada |
| University of Hacettepe | Ankara, Turkey |
| University of Houston | Houston, Texas, USA |
| University of Manitoba | Winnipeg, Canada |
| University of Massachusetts Medical School | Worcester, Massachusetts, USA |
| University of Michigan | Ann Arbor, Michigan, USA |
| University of Minnesota | Minneapolis, USA |
| University of Missouri-Columbia | Columbia, USA |
| University of Munich | Munich, Germany |
| University of Munster | Munster, Germany |
| University of New England | Armidale, Australia |
| University of New South Wales | Sydney, Australia |
| University of Pennsylvania | Philadelphia, ,Pennsylvania, USA |
| University of Potsdam | Potsdam, Germany |
| University of Queensland | Brisbane, Australia |
| University of Santiago de Compostela | Santiago de Compostella, Spain |
| University of Seville | Seville, Spain |
| University of Sydney | New South Wales, Australia |
| University of Technology, Sydney | Broadway, Australia |
| University of Tennessee | Knoxville, Tennessee 37996, USA |
| University of Texas | Austin, Texas |
| University of Tulsa | Tulsa, Oklahoma, USA |
| University of Utah | Salt Lake City, Utah, USA |
| University of Utah School of Medicine | Salt Lake City, Utah, USA |
| University of Utrecht | Utrecht, Netherlands |
| University of Veterinary Medicine, Hannover | Hannover, Germany |
| University of Wisconsin | Madison, Wisconsin, USA |
| Virginia Polytechnic Institute and State University | Blacksburg, Virginia, USA |
| Westfaelische Wilhelms-Universitaet | Munster, Germany |
