The majority of most R&D tax relief claims are based around staff costs. This includes people directly involved with the activity and others who are indirectly involved. An example of direct costs would be a specific materials engineer – they tend to be defined, technical roles who are the doers of the project. A common misconception is they have to be scientists and academics, this is incorrect. If they are directly contributing to the R&D effort, then there is a good chance their costs can be included. Indirect staff are people who are also involved in supporting the R&D project such as administration, finance, and personnel activities where they enable the R&D to happen. These costs are usually overlooked but have a rightful place in the claim.