R&D claim 2016/17 report TEMPLATE
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ABCDEFGHIJKLM
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CIRD refcccccccccccccccccccccccc
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CIRD82300Consumable itemsBasic raw materials delivered to Plaswire£750.00A
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CIRD82450Consumable stores0B
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CIRD82500Computer software0C
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CIRD83000Staffing costs195,669£10.00D
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CIRD84000Externally provided workers0
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Payment to staff provider£8,110.00E
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65%of EFA=65%xE
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CIRD84050Connected person (or elected as a connected person) costs
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Underlying relevant expenditureFB
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Total externally provided workersF =FA+FB
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CIRD84200Subcontracted activities
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Payment to sub-contractor£369,160.00E1
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90%of E1£0.00GA239,954=65%xE1
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CIRD84200Connected person (or elected as a connected person) costs
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Underlying relevant expenditureGB
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Total subcontracted activities£239,954.00G=GA+GB
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Total expenditure recognised in profit and loss account£8,000.00H=A+B+C+D+F+G
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Claim for expenditure recognised in profit and loss account£4,000.00H2=50%xH
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CIRD81450Revenue expenditure recognised in balance sheet but deductible
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CIRD82300Consumable items£1,000.00A1
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CIRD82500Computer software£700.00C1
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CIRD83000Staffing costs£10,000.00D1
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CIRD84000Externally provided workers
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Payment to staff provider£0.00E20
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65%of E2FA1
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CIRD84050Connected person (or elected as a connected person) costs
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Underlying relevant expenditureFB1
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Total externally provided workersF1=FA1+FB1
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CIRD84200Subcontracted activities
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Payment to sub-contractor£0.00E3
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65%of E3GA1
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CIRD84200Connected person (or elected as a connected person) costs
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Underlying relevant expenditureGB1
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Total subcontracted activities£0.00G1=GA1+GB1
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Total expenditure recognised in balance sheet but deductible£11,700.00H1=A1+B1+C1+D1+F1+G1
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Claim for revenue expenditure recognised in balance sheet£17,550.00H3=150%xH1
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R&D claim (SME scheme)To Summary£21,550.00H4=H2+H3
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SME scheme enhanced expenditure150% expenditureH5=(H+H1)x150%
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