Research and Development (R&D) activities

Who can apply for Research and Development (R&D) Relief?

To apply for R&D Relief, you must be a 'key' employee. This means you, as an employee:

• must not be, or have been, a director of your employer's company or an associated company
• must not be connected to a director of your employer's company or an associated company
• do not, or did not, have any material interest in your employer's company or an associated company
• and
• must not be connected to anyone who has a material interest in your employer's company or an associated company. A material interest means an individual holding of more than 5% of the shares of the company.

In the accounting period for which your employer was entitled to claim the R&D Relief:

• you must have performed 50% of your duties in the conception, or creation, of new knowledge, products, processes, methods or systems
• and
• your employer must be entitled to claim at least 50% or more of the cost of your wages as R&D expenditure.

If you are a company, you can find further information on this Research and Development (R&D) Relief in the 'Companies and charities' section.

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