HMRC now accept that certain reimbursed business expenses may be included in R&D claims which they had previously not allowed. This is good news as this means that out of pocket expenses, such as travel and subsistence, that are initially borne by the employee can be included. The even better news is HMRC have also created a temporary extension to the normal two year deadline to amend claims in order for businesses who had excluded these in their original claims to go back and amend them.
To be eligible to do this any claims must have been originally submitted on or after 9 October 2014; be in respect of periods between 9 October 2014 and 31 January 2016 and: have passed the normal time limit for amendment.
Please do contact Jill Evenden on 01159565404 for more information as any such claim must be made by 31 January 2018.