Cross-Industry Considerations
Documentation, staff costs, subcontracted R&D, and capital vs revenue: cross-industry R&D tax credit considerations.
For R&D tax consultant services and how R&D tax credits work, see our dedicated pages.
cross-industry R&D tax and R&D tax credits: overview
Whether you are in engineering R&D, an R&D laboratory, or research and development in the pharmaceutical industry, certain cross-industry R&D tax credit considerations apply. Documentation, staff costs, subcontracted R&D, and the treatment of capital versus revenue expenditure affect eligibility and claim value in the UK, UAE, and Ireland. A research and development tax consultant can help you apply these rules consistently and structure your R&D tax claim process for compliance and maximum benefit. Cross-industry R&D tax guidance ensures you do not miss eligible costs or fall foul of regime-specific rules.
Key areas for cross-industry R&D tax
Documentation
Tax authorities expect contemporaneous records that show qualifying R&D activities, time, and costs. Strong documentation supports both your R&D tax claim process and any enquiry or review. Our R&D tax consultant services include documentation systems tailored to your sector. Regardless of industry, the same principle applies: link each cost to qualifying R&D and demonstrate that the work involved scientific or technological uncertainty. For more on how to structure evidence, see our R&D tax services page on documentation systems.
Staff costs
Salaries and wages of staff directly engaged in qualifying R&D are typically the largest eligible cost. Allocating time between R&D and non-R&D work on a defensible basis is essential. R&D tax credits regimes in the UK, UAE, and Ireland each have specific rules on what qualifies. Cross-industry R&D tax practice shows that underclaiming often stems from poor time allocation or lack of contemporaneous records; a research and development tax consultant can help you put in place systems that support accurate claims.
Subcontracted R&D
Costs of subcontracted R&D may qualify subject to regime rules (e.g. who bears the risk, payment conditions). A research and development tax consultant can help you structure contracts and claims to maximise eligible subcontracted spend. Rules differ by jurisdiction: some regimes cap or restrict subcontractor costs, and the definition of qualifying subcontracted R&D varies. For an overview of how R&D tax credits work and what qualifies, see our learn section.
Capital vs revenue expenditure
Most R&D tax relief schemes focus on revenue expenditure (e.g. staff, consumables, subcontractors). Capital expenditure on equipment or buildings is often treated differently or excluded. Clarifying the boundary helps you avoid overclaiming or underclaiming. Cross-industry R&D tax advice should address capital vs revenue so you know what to include in your R&D tax claim process. For region-specific rules, see our pages on R&D tax credit legislation and how much is R&D tax relief.
Related content
- All industries we supportOverview of R&D tax credits by industry
- R&D tax consultant servicesReadiness assessment, documentation, advisory
- How R&D tax credits workEligibility and relief by region
- Contact usDiscuss your R&D tax claim process
Ready to get started?
Tell us about your industry and we'll help you prepare for R&D tax relief in your region.
Get in touch