Definition
Qualifying indirect activities, often abbreviated QIA, are tasks that support a research and development project without themselves directly contributing to the resolution of scientific or technological uncertainty. The BIS Guidelines list seven categories of qualifying indirect activity, including scientific research management, personnel and recruitment costs specifically for the R&D, administrative services supporting the R&D, training to enable the R&D, and R&D-specific clerical or maintenance work. QIAs are part of the qualifying activity and their associated staff time is eligible for the claim.
How HMRC defines it
HMRC guidance on QIAs is at CIRD81900 of the CIRD Manual, which reproduces and explains paragraph 31 of the BIS Guidelines. The seven categories listed in the guidelines are the only activities that qualify as indirect. General overheads, marketing and non-R&D training do not qualify.
Practical example
A pharmaceutical SME includes, as a QIA, the time of a HR business partner spent specifically recruiting members of the R&D team, and the time of a facilities technician maintaining specialised laboratory equipment. Their qualifying time is apportioned into the staff cost calculation alongside the directly contributing scientists.