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Ashton & Carrington
R&D · Merged scheme

£45,071 back for research the clinic was already doing.

How a private ophthalmic clinic's evaluations, outcome studies and clinical systems qualified as R&D under the merged scheme.

£225,356
Qualifying R&D expenditure
£45,071
Expenditure credit (20%)
c. £33,800
Net after Corporation Tax

The engagement

The practice spent the year on work well beyond routine care: long-term evaluation of a toric multifocal intraocular lens; a comparative study of two aspheric lens configurations; outcome research on multifocal lenses in patients with prior laser correction, a population the literature covers poorly; a GDPR-compliant patient platform; and a secure data-integration system for national outcome reporting.

Our approach

  • Project narratives built from interviews with the clinic's competent professionals
  • Advance and uncertainty evidenced against the DSIT Guidelines and published literature
  • Subcontracted work documented under the contracted-out rules
  • Mandatory Additional Information Form prepared and filed

The result

Subcontractor costs (at the qualifying rate)
£173,864
Staffing costs (qualifying proportion)
£34,581
Software licences
£16,911
Total qualifying R&D expenditure
£225,356

How the credit is calculated

£225,356 × 20% = £45,071

A taxable, above-the-line credit. Net benefit is roughly 15p–16.2p per £1, depending on the Corporation Tax rate.

A real client engagement, anonymised to protect confidentiality. Figures do not constitute tax advice; outcomes depend on individual circumstances.

The clinic thought of it as looking after patients properly. HMRC's definition of R&D agreed.

More outcomes

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Real client engagements, anonymised to protect confidentiality. Figures do not constitute tax advice; outcomes depend on individual circumstances.

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