You need to create an ‘advancement in science or technology through scientific or technological uncertainty'. Each company, startup and SME is different, but HMRC likes to see technology built from scratch or third party technology that has been adapted so it functions better. This 'advancement' should also be challenging to build. If you've managed to solve your problem with little thought or in a few days it most likely won't qualify. Once you have identified this 'advancement' you can qualify costs from the whole project.