Expenditure claimed at a time when it doesn't qualify

• Extensions to qualifying expenditure were introduced on specific dates. Expenditure incurred prior to these dates does not qualify.
• The expenditure within the following categories is valid as follows for claims under the SME scheme:
  • staff costs of persons employed for less than 20% of their time on R&D (expenditure from 27 September 2003);
  • payments to external staff providers (from 27 September 2003)
  • computer software, power, water and fuel (from 1 April 2004).