Skip to main content
Home
About us
Contact us
Online services
Site map
Help
» Tax agents and advisers
search
news
search
Frequently asked questions
Complaints
businesses & corporations
employers
individuals & employees
You are here:
R&D Tax Credits
>
Guide for small and medium sized companies
>
Top 10 errors
> Company is not an SME
Company is not an SME
Look carefully at the employee, turnover and balance sheet totals allowed, the ownership of the company, and any companies in which the R&D company has a financial interest.
See
CIRD91000
for further guidance.
In this section
Persons not employees
Other staff issues
Materials expenditure
Timing of expenditure
Connected parties
Company not an SME
Surrendered losses
PAYE/NI liabilities
Subsidy or State aid
Commercial projects
