For two years (2016 & 2017), a distributer of promotional products have received a first R&D tax credits claim for £3,900. The company distribute promotional products and corporate gifts to SMEs, PLCs and sole traders across the UK. Customers also stem from local government agencies, charities, non-profit organisations and sports, leisure & social clubs.

Research and development has been carried out for an on-going software development project. This has required sub-contractors to develop solutions that will achieve a significant technological breakthrough for the promotional gift market. There is no on-the-shelf, ready-made solution available, so the company has been forced to utilise R&D to develop a bespoke software package.

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