Calculator Fill in your Costs and see the results in realtime. Select a Year 17/18 18/19 19/20 20/21 Approx. Staff Costs for R&D Material related costs for R&D Utilities (Heating & Lighting) Software costs for R&D SubContractor R&D costs Your Result R & D Expenditure R&D Enhanced expenditure Corporation Tax Reduction based on a Large Profit Cash Credits Due To You based on £0 Profit Cash Credits Due To You based on a Large Loss