It’s important not to get lost in claiming expenses if they aren't connected to R&D activities. The first step should always be to identify the R&D activity and after that to try and find a methodology to apply value to that activity. The short answer to the question is, No, marketing expenses are not claimable. If marketing expenses were incurred in order to acquire test users to perform R&D testing then that question needs to be looked at more deeply by an expert.