UK 0 4 191 Software Solution Delivery costs HMRC guidance

MNM

Joined
Jun 27, 2018
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Hello everyone
I recently acquired a Ltd client. Ltd provides Software Solution service delivery, coding, unit testing, integration testing. Ltd oversee solution delivery and outsourced coding of system. The costs for all the above are nearly 65% of turnover.
What’s the accounting treatment of this costs?
How to apportion this costs between capital and revenue?
R&D tax relief can be obtained?
Feedback will be appreciated.
Thanks
 

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