Here is a repository for Substantiation of Expenditure

1) R&D Workpapers showing calculations of claimed amounts - this will be calculated at the end of the claim period each year

2) Invoices supporting claimed amounts - keep copies contemporanously with the claim period

3) Copy of Profit and Loss Statement - this will be included at the end of the claim period each year

4) Copy of Fixed Asset Register - this will be included at the end of the claim period each year

5) Bank Accounts showing Amounts Paid to Associates - make sure all payments are physically transacted within the claim period

6) Apportionment Methodologies (R&D vs Non-R&D) - this will be calculated at the end of the claim period each year

7) Timesheets or an R&D Time Allocation Summary - keep copies contemporanously with the claim period