An R&D claim consists of two parts, the technical writeup and a breakdown of how much a company has spent on projects containing R&D. The projects and costs form the basis for the value of an R&D claim for the year. It is possible to claim for the costs of the time that staff have put into R&D projects, as well as the materials and utilities that have been used, including for prototypes etc. Finally, you can claim the costs of software, excluding normal office software, you have used in R&D projects. You must be able to show a breakdown of costs per project and not just the total cost of R&D conducted in a year. This means showing the materials that were used for a specific project, as well as a breakdown of the time staff spent on each project. So for example, if you have one member of staff who has worked on 3 projects in the year you must show the amount of their time that has been spent conducting R&D of each project.