R&D Tax Relief and Sub-Contracting: A Practical Guide

The rules around how subcontracted R&D is treated for tax relief purposes have changed.

New guidance now defines what counts as eligible subcontracted work, who can claim it, and how costs must be documented. But with many businesses still unsure where they stand, clear, practical guidance is more important than ever.

If your company subcontracts R&D—or carries it out for others—this guide is designed to help.

In this white paper, we cover:

• What counts as subcontracted R&D under HMRC’s updated definitions

• Which party can claim, and how to handle connected vs. unconnected relationships

• Key rules under the merged scheme, SME scheme, and RDEC scheme

• What documentation HMRC expects to see, and what could lead to a rejected claim

• Common pitfalls around EPWs, intent, and cross-border subcontracting

• Real world examples that clarify how the rules apply in practice

• Best practice for maximising relief while staying fully compliant

Download this white paper to:

✅   Clarify your company’s position under the latest rules

✅   Avoid compliance risks and potential clawbacks

✅   Make informed decisions about subcontracting and claim structure