WHO CAN CLAIM? All companies, large and small, can claim if they undertake qualifying work even if they do not pay corporation tax because they are unprofitable. Small- and medium-sized companies (mainly those with fewer than 500 staff), can generally claim a credit worth 25% to 33% of their eligible R&D expenditure, while for larger companies the credit is usually worth around 10% of the expenditure. Speak to us if you would like further information on R&D. JEMMA VAUGHAN Associate Director 01242 680000 jemma.vaughan@hazlewoods.co.uk
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