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Prepaid Expenses and Other Current Assets
9 Months Ended
Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses and Other Current Assets Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in thousands):
September 30,December 31,
20222021
Research and development claims receivable$36,548 $23,678 
Prepayments7,175 8,713 
VAT receivable2,344 1,849 
Accounts receivable2,088 — 
Lease and lease deposit receivable29 68 
Other asset135 240 
Grant income receivable384 
Other receivable271 271 
Deferred cost351 1,073 
Total prepaid expenses and other current assets$48,943 $36,276 
In October 2022, the Company received $19.1 million in relation to its 2021 U.K research and development tax credit claim from His Majesty's Revenue and Customs, ("HMRC"). The U.K research and development tax credit receivable is included in the "Research and development claims receivable" line item above as of September 30, 2022.