The activities that do not directly contribute to the resolution of technological uncertainty on an R&D Tax Credits project, but can be included within a claim are specifically documented in paragraph 31 of the BEIS guidelines. These are detailed below.
"These are activities which form part of a project but do not directly contribute to the resolution of the scientific or technological uncertainty. They are:
scientific and technical information services, insofar as they are conducted for the purpose of R&D support (such as the preparation of the original report of R&D findings);
indirect supporting activities such as maintenance, security, administration and clerical activities, and finance and personnel activities, insofar as undertaken for R&D;
ancillary activities essential to the undertaking of R&D (e.g. taking on and paying staff, leasing laboratories and maintaining research and development equipment including computers used for R&D purposes);
training required to directly support an R&D project;
research by students and researchers carried out at universities;
research (including related data collection) to devise new scientific or technological testing, survey, or sampling methods, where this research is not R&D in its own right; and
feasibility studies to inform the strategic direction of a specific R&D activity.
If the time spent is not directly contributing to the resolution of scientific or technological uncertainty on an R&D project and it does not fit into one of the categories above, then it cannot be claimed as part of an R&D Tax Credits claim.