Staff costs:
Specifically, people directly involved in defined, technical roles within the project whose expertise is part of the R&D process. Also, indirect staff working in management, procurement and function control who help enable the R&D to happen.
Subcontractor costs:
If you lack appropriate in-house expertise and need to hire a third party to help with the R&D project, the subcontractor expenditure can be included in a claim.
Externally provided workers:
These are workers who are not directly employed by your company but have been brought in to fulfil a specific role related to the R&D project, serving under your care, custody and control.
Consumable materials:
Any items that are used purely in the R&D process and have no further use once the project has been completed.
Utility costs:
A proportion of heat, light, power and water costs directly related to the R&D project can be included in a claim.