This document aims to clarify the distinction between research costs, NHS support costs and treatment costs in relation to activity specified in the research application/protocol; and to help attribution between the NHS and the external funder of: (1) patient-related activity; (2) clinical staffing; and (3) placebos and medicines.
Although research in primary and community care settings may have specific features, these notes are intended for all NHS research covered by the 'Research governance framework for health and social care'. They should be read in conjunction with 'HSG (97)32: Responsibilities for meeting patient care costs associated with research and development in the NHS'.

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