A corporate R&D centre is the starting point for the R&D tax credit, and the factor that weighs most heavily in venture and Inno-Biz certification.
Keeping the centre compliant after recognition
is harder than obtaining it.
Centre or department COMPARE
| Corporate R&D centre | R&D department | |
|---|---|---|
| Dedicated researchers | From 2 to 10 or more, depending on company size | One or more, regardless of size |
| Research space | An independent space with its own door and partitioning | Independent space; the same requirement |
| Tax credit | R&D and human resources development credit applies | Applies equally |
| Use in certification | Most advantageous in venture and Inno-Biz assessment | Recognised for certain items |
| Suited to | Growth-stage firms with research staff in place | A starting point for early firms with limited staff |
Starting as a department and converting to a centre once the staff are in place is the practical route.
When we
can help CASES
- You wish to claim the R&D tax credit
- You need a research organisation for venture certification or Inno-Biz
- You are unsure how to meet the research space requirement
- You cannot tell whether your researchers meet the education and career requirements
- You are converting an R&D department into a corporate R&D centre
- You have missed a change notification and fear recognition may be revoked
How it proceeds PROCESS
- 01AssessmentAgainst staff, space and research projects, we decide between a centre and a department.
- 02The spacePartitioning, doors and signage are arranged on site to meet the recognition standard.
- 03The staffResearchers' education and careers are verified and the organisation chart and HR records put in order.
- 04Notification and recognitionWe file with KOITA and respond to requests for supplementation.
- 05Ongoing complianceWe keep the deadlines for notifying staff and space changes, and advise on research notebooks.
Most revocations arise from post-recognition compliance. If a dedicated researcher resigns or the office moves and this is not notified, recognition can be revoked retroactively and tax credits already claimed reclaimed.
CONTACT
From establishment through ongoing compliance
Tell us your staffing and your space and we will set out which form is available and what to prepare.