We find qualifying R&D when businesses innovate to integrate mobile technologies and operating platforms. This often involves resolving conflicts within hardware or software, where there is a documented absence of a known solution. Businesses often have to create new encryption or security techniques that don’t follow established methodologies.
This sector includes the following types of business.
Yes, administration and support companies can claim under either scheme depending on their size and other deciding factors. Of the R&D tax relief claims made in 2018-19 so far, 90% of them were under the SME scheme equating to 74% of the value claimed.
Yes, administration and support companies that have already claimed for R&D tax credits might find that they could claim even more by applying for the Patent Box scheme. In 2018-19, so far, only 65 companies claimed under Patent Box, totalling £74 million in benefit.