Can I claim for R&D carried out overseas?

1 company with a published answer

  1. LimestoneGrey

    “Usually not, for accounting periods beginning on or after 1 April 2024. Subcontracted R&D must be undertaken in the UK, and externally provided workers' earnings must attract UK PAYE and Class 1 NIC.”

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Data formats and record details
Surface ID
urn:readyscan:corpus:buyer-question:limestonegrey-q140737447-answer-0e878ec0a0b3d0a41aff
Material fingerprint
fnv1a64:39a0f6a575891518
Membership fingerprint
fnv1a64:5ff7738edb3ca8b4
Published
2026-11-02
Modified
2026-11-02
ready-scan-subjects/Q140737447
revision Q140737447:content:bf278aa252f7774a

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