Staff expenditure claimed for persons not employees of the R&D company
- Staff must be employed under a contract of employment with the company
undertaking the R&D in order to qualify.
- In groups of companies, staff or directors sometimes have their contracts
of employment with other companies even though they work for the R&D
company. Because they are not employees of the R&D company, their
costs do not qualify as staff expenditure, although they may qualify
as payments to external staff providers.
