If you are setting up a new company or are in the process of implementing new accounting systems, it may be worthwhile designing a chart of accounts to allow straight forward identification of qualifying R&D expenditure at the end of the year.

This Guidance Note makes recommendations of appropriate cost centres within a chart of accounts . . .

This content is restricted to subscribers. To view this content please register an account.

Register now

If you are already a subscriber, please login below.