Even though your business is probably classified as an SME we have identified some reasons why you might not be eligible for the SME R&D scheme. However, you may well be able to claim through the RDEC scheme instead.
If the R&D project is subsidised. For example by a customer, a charity or a university.
If your business has received, or has applied for, a grant or other form of support which is notifiable State aid for an R&D project.