CIRD82250 - R&D tax relief: categories of qualifying expenditure: contributions to independent research: qualifying bodies

FA02/SCH12/PARA18

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.

If you 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 send it to:

CT & VAT (Technical), 3rd floor, 100 Parliament Street, London SW1A 2BQ.