R&D Knowledge Hub
Understanding R&D tax relief rules can be complex, especially when determining whether projects qualify, what evidence is required, and how costs should be documented.
Our knowledge hub provides practical guidance on the technical and financial aspects of preparing compliant UK R&D tax claims. Whether you are assessing eligibility for the first time or strengthening your existing processes, these resources explain the key principles HMRC expects businesses to follow.
R&D Tax Reliefs – Brief introduction
R&D Tax Relief is a valuable UK government incentive designed to support businesses investing in scientific/technological research and development. Whether your company is developing new products, processes, software, or services, appreciably improving existing systems, or resolving technical uncertainties and development challenges, R&D tax relief can help reduce the cost of these activities and unlock significant financial benefits.
Click here for more information on reliefs available:
Understanding R&D Eligibility
Not all R&D automatically qualifies for the tax relief. The R&D guidelines set out by DSIT (Department for Science, Innovation and Technology) set out specific criteria relating to uncertainty and advances made through science or technology.
Learn more about R&D eligible activities, including:
- scientific/technological advances
- scientific/technological uncertainty
- common misconceptions
- some industry-specific examples
Competent Professionals and Technical Oversight
HMRC expects R&D claims to be supported by individuals with sufficient technical expertise to assess the scientific or technological challenges involved in a project.
What Is a Competent Professional?
This guide explains:
- HMRC’s definition of a competent professional
- who can fulfil the role
- how expertise should be evidenced
- practical examples across industries
Eligible R&D Costs
Under the UK R&D tax relief rules, qualifying expenditure generally falls into the following categories:
- Staff costs
- Externally Provided Workers (EPWs)
- Contracted-out R&D
- Consumables including water, fuel and power
- Software
- Data licences and cloud computing
- Payments to clinical trial volunteers
How can I make a R&D claim?
R&D Tax claims are submitted through the company’s Corporation Tax Return.
Companies must importantly check if they need to submit a claim notification form before making a claim.
The submission also entails a separate submission of the Additional Information Form (AIF) to HMRC before filing the claim.
The claim submission deadline is generally two years of the end of the relevant accounting period.
For more information click here:
Need Support with your R&D Claim?
We support UK businesses with:
- eligibility assessments
- technical report preparation
- financial calculations
- HMRC compliance support
- enquiry defence assistance
Whether you are preparing a first-time claim or improving existing documentation processes, our team can help ensure your claim is technically robust and fully supported.