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Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →R&D funding is not one universal pot of money. A research grant, such as a UK Research and Innovation (UKRI) award, follows the call’s budget rules. UK R&D Corporation Tax relief follows HM Revenue & Customs (HMRC) cost categories and qualifying-activity tests. An expense that is acceptable in a grant budget may be outside the tax-relief rules, and vice versa.
Use the exact programme or accounting-period guidance before committing a cost. The examples below show how the two UK regimes typically differ, what they may cover, and which expenses are commonly excluded.
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Start with the funding route, not the receipt
Before classifying an expense, identify who is providing the support and what rules apply:
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- UKRI research grant: a public research award governed by the particular funding opportunity. UKRI’s general page is explicitly general guidance; the call document controls the detailed eligibility, budget headings, submission requirements and funding share.
- HMRC R&D Corporation Tax relief: a tax claim for a company’s qualifying research and development activities. HMRC permits only the cost categories and conditions set out for the company’s applicable accounting period. It is not a grant budget.
The same project can involve both routes, but you must keep the rules and records separate. Do not assume that a cost rejected by UKRI is automatically claimable for tax, or that a cost allowed in a tax computation belongs in a grant application.
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UKRI research grants: costs that may be included
UKRI’s general “Find out what costs are eligible for UKRI funding” guidance identifies broad categories that can appear in a research-grant budget. The opportunity’s own rules determine whether a particular item is allowed, how it must be calculated and what proportion UKRI will pay.
Staff and project personnel
Salary and employment costs for staff working on the funded research are a core budget category. The eligible amount can depend on the person’s role, the time allocated to the project, institutional costing rules and the call’s treatment of directly incurred or directly allocated costs. Some visa and moving costs for eligible staff may also be included when the opportunity permits them. A family member’s visa is treated differently and is listed among UKRI’s examples of ineligible costs.
Equipment and specialist facilities
Research equipment can be budgeted where it is necessary for the project and meets the call’s requirements. Access charges for research facilities, specialist services or other infrastructure may also be eligible when the opportunity specifically allows them. Explain why the asset or facility is needed, how its use is allocated to the project and whether the funder expects a contribution from the institution.
Consumables and project materials
Laboratory supplies, research materials and other consumables may be included when they are used for the proposed work. The budget should connect each material to a work package or method rather than presenting an unsupported general allowance.
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Computing, data and other support
Specialist computing or research-computing access can be an opportunity-dependent cost. UKRI’s examples distinguish this from basic computing equipment, which it lists as ineligible. If the project needs unusual processing capacity, storage, software or facility access, describe the research requirement and use the call’s permitted cost heading.
UKRI’s general funding share
UKRI says it usually funds 80% of a project’s full economic cost (FEC), and that most equipment and consumable costs are funded at 80% of FEC. These are general published figures, not a promise for every programme. The current guidance page was checked on 13 October 2026 and shows a last-updated date of 13 May 2026. A specific call can set a different rate, contribution or exception, so use the opportunity documentation when calculating the requested amount and the institution’s share.
UKRI expenses commonly excluded
UKRI’s general guidance gives examples of costs that should not be placed in a standard research-grant request unless the specific opportunity says otherwise:
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- Family-member visa costs: visa costs for accompanying family members are listed as ineligible, even though certain costs for project staff may be allowed.
- Peer-reviewed publication costs: publication costs associated with peer-reviewed journal articles and conference papers are among the stated exclusions.
- Basic computing equipment: routine computers and similar basic equipment are not treated like specialist research-computing needs.
- Contingency allowances: a general contingency line is not an eligible cost in the examples. Budget the identifiable work and realistic quantities instead.
- General care costs: broad care expenses are listed as ineligible under the general guidance.
- Alcohol in subsistence claims: alcohol cannot be included as part of subsistence.
These are examples, not a substitute for the call’s full exclusions. A funder can impose additional limits on salary rates, overheads, travel, equipment ownership, subcontracting or publication, and the call may require a different treatment for a particular type of project.
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HMRC R&D Corporation Tax relief: costs that may qualify
HMRC’s “Check what Research and Development (R&D) costs you can claim” guidance applies a different test: the expense must relate to qualifying R&D or an allowed activity connected with it, and it must fit an allowable category for the company’s circumstances and accounting-period rules. HMRC states: “You can only claim the costs listed on this page, you cannot claim for any other costs.”
Employees and supplied staff
Eligible staff costs can include the relevant portion of employee costs attributable to qualifying R&D. Some supplied-staff arrangements may also qualify, subject to the conditions in force for the accounting period and the nature of the supply. Keep a defensible method for separating R&D time from production, sales, administration and other non-qualifying work.
Consumables
Consumables used or transformed in the qualifying R&D activity can fall within the permitted category. The claim should identify what was consumed, how it was used in the qualifying R&D activity and the period in which the cost was incurred. Materials used for ordinary production or customer delivery do not become R&D costs merely because the business also conducts research.
Software, data licences and cloud computing
HMRC lists software, data licences and cloud computing among categories that can qualify when they support qualifying R&D and meet the applicable conditions. Allocate shared licences or cloud usage on a reasonable, documented basis. A company-wide subscription with no evidenced R&D use is not automatically an allowable claim.
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Contractors and clinical-trial volunteers
Payments to contractors can be claimable where the work is qualifying and the arrangement meets HMRC’s rules. Clinical-trial volunteer costs are also addressed by HMRC, but conditions apply. Confirm the relevant rules for the accounting period rather than treating every contractor invoice or volunteer payment as eligible.
Direct R&D and permitted indirect activity
HMRC’s framework is narrower than a general project budget. Costs must connect to qualifying R&D or to an indirect activity that the rules permit. The fact that an expense supports the business, improves a product or appears in an internal budget does not by itself make it claimable.
HMRC expenses that are usually excluded
HMRC’s examples of costs that cannot be claimed under its listed R&D categories include:
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- Production and distribution of goods or services: ordinary manufacture, delivery, sales fulfilment and customer distribution are not qualifying R&D costs.
- Capital expenditure: capital assets are outside the listed revenue-cost categories for this relief. A separate capital allowance question may exist, but it is not the same as an R&D cost claim.
- Land: land purchases or related land costs are not claimable under the stated R&D cost list.
- Patents and trademarks: expenditure on patents and trademarks is excluded from the listed categories.
- Rent, rates and leasing costs: ordinary premises rent, business rates and leasing costs are examples of costs that cannot be claimed under this guidance.
If a cost is not listed as allowable for the relevant rules, do not include it simply because it appears in the same project ledger as qualifying work. The accounting-period date, company status and any statutory changes can affect treatment.
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UKRI grant and HMRC relief compared
| Question | UKRI research grant | HMRC R&D Corporation Tax relief |
|---|---|---|
| Who administers it? | UK Research and Innovation, through a specific funding opportunity. | HM Revenue & Customs through the company’s tax return and applicable R&D rules. |
| What is being funded? | A proposed research project budget, costed under the call’s headings and FEC rules. | Qualifying R&D expenditure incurred by a company in the relevant accounting period. |
| Typical eligible categories | Staff, equipment, consumables, certain staff visas and moving costs, and opportunity-dependent facilities or specialist computing. | Employees and some supplied staff, consumables, software, data licences, cloud computing, contractors and qualifying clinical-trial volunteer costs, subject to conditions. |
| Typical exclusions | NHS support and treatment, family visas, peer-reviewed publication costs, basic computing equipment, contingencies, general care and alcohol in subsistence claims. | Production and distribution, capital expenditure, land, patents and trademarks, and rent, rates or leasing costs. |
| Funding or relief rate | UKRI generally states 80% of FEC, including most equipment and consumables, but the call can differ. | No single percentage is supplied here; the result depends on the applicable tax regime, accounting period and company circumstances. |
| Key evidence | Call-specific justification, institutional costing and records showing the project need and allocation. | Technical evidence of qualifying R&D, cost calculations, apportionment records and accounting-period documentation. |
How to decide whether an expense belongs in a budget or claim
- Name the route. Write “UKRI grant” or “HMRC tax relief” at the top of the review. If both may apply, create separate schedules.
- Read the controlling document. For UKRI, open the exact funding opportunity and its cost guidance. For HMRC, use the rules applicable to the company’s accounting period and circumstances.
- Describe the activity before the item. State what research activity the cost supports, what uncertainty or technical work it addresses and when it occurs. This prevents ordinary operations from being relabelled as R&D.
- Map the expense to an allowed category. Use the funder’s budget heading or HMRC’s listed category. If you cannot identify one, treat the item as unclaimable until clarified.
- Separate shared use. Apportion staff time, cloud services, software or materials between qualifying research and non-qualifying work using a consistent method supported by records.
- Check exclusions and conditions. Look for explicit exclusions, thresholds, public-support restrictions, contractor conditions and rules about capital or indirect costs.
- Retain evidence. Keep invoices, payroll records, timesheets or time-allocation evidence, purchase orders, facility logs, technical notes, contracts and the calculation showing the amount attributed to R&D.
- Get a ruling before submission when uncertain. Ask the programme contact for a grant-budget question. For a tax claim, obtain advice based on the company’s accounting period rather than relying on a grant administrator’s interpretation.
Common mistakes and how to correct them
Using one master “R&D” spreadsheet
A single list encourages category leakage. Maintain a grant budget and a tax-relief schedule with separate columns for rule, activity, period, allocation method and evidence.
Assuming a research purpose overrides an exclusion
A conference-paper publication fee, basic laptop or ordinary rent can support a research team yet still fall within an explicit exclusion. Remove the item or obtain a documented, scheme-specific determination.
Claiming the full invoice for mixed activity
Where a cloud account, employee or contractor serves both qualifying and non-qualifying work, claim only the supported share. Record the basis contemporaneously rather than estimating after year-end.
Applying the 80% UKRI figure automatically
The 80% figure is UKRI’s general published funding position, not a universal entitlement. Check the call, the institution’s FEC calculation and any required contribution before presenting a total.
Ignoring timing
Grant eligibility follows the opportunity’s spending and reporting timetable. HMRC treatment follows the company’s accounting period and the rules in force for that period. A cost can be correctly described but claimed in the wrong period or submission.
Practical checklist before submission
- Have you identified the exact UKRI opportunity or HMRC accounting period?
- Is every line linked to a defined research activity rather than a general business need?
- Have you separated direct costs, permitted support costs and ordinary operations?
- Have you tested each line against the relevant exclusions?
- Are shared costs apportioned with a written, repeatable method?
- Do invoices, payroll data, technical records and calculations support the amount?
- For UKRI, have you checked the call’s funding rate and institutional FEC treatment?
- For HMRC, have you excluded production, capital, land, patents or trademarks, rent, rates and leasing unless a separate rule clearly applies?
The safest principle is simple: classify the expense under the exact scheme before spending or claiming it. UKRI’s grant guidance and HMRC’s tax-relief rules answer different questions, so a defensible budget keeps their categories, exclusions, dates and evidence distinct.
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