R&D Tax Credits - Partner Companies

Partner Companies for R&D Tax Credit Purposes
The software underpinning RDRelief was sold to one of the big-4 professional service firms in 2018. Consequently, the brand is no longer in operation.
  • R&D Tax Advisors are invited to find out more about the Inspired.tax claim preparation software.
  • Otherwise, please feel free to continue to browse this website for useful information regarding claiming R&D Tax Credits in the UK. However, beware that none of the information has been updated since 2018.

Contents

  1. Background
  2. Criteria

Background

To qualify for the SME Tax Credits Regime the SME eligibility criteria needs to take into account partner and linked companies. This page provides the required details of the partner companies.

Criteria

The company has a partner company if:
  • Another company holds over 25% of your company's voting rights or capital; or
  • Your company hold over 25% of another company's voting rights or capital
You need to include a proportion of the staff, turnover and balance sheets of partner companies. This should be based on the percentage of voting rights and capital that connects the 2 companies. For instance, if you own 30% of another company you should include 30% of its staff, turnover and balance sheets when calculating if you're a SME.

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