What can count as R&D?
The project should seek an advance in science or technology and address a technical uncertainty that competent professionals could not readily resolve.
Claim records
Keep project notes, staff time, subcontractor details, software costs, consumables and evidence showing how the work addressed the uncertainty.
Review before claiming
Separate qualifying activity from ordinary product development, routine work and commercial activity. Check the current HMRC claim process before submitting.
Official sources.
Check the current guidance before you rely on a rate, threshold, deadline or relief.
Need help reviewing an R&D claim?
Swift Accountancy can help organise the accounting records for an R&D claim. Specialist R&D advice may be needed for technical eligibility.
Discuss an R&D claim