To qualify for R&D tax relief, you don’t have to invent a brand new product or process. Most of the claims that we see involve an ‘appreciable’ improvement to existing technology. You need to demonstrate that this improvement was not straightforward and that you faced 'technological uncertainty' trying to achieve it.
To pass HMRC’s bar for a qualifying R&D project, you’ll need to show that your project:
looked for an advance in a field of science or technology had to overcome scientific or technological uncertainty attempted to solve the technological uncertainty in a way that would not be readily achievable or obvious to a competent professional in a relevant field
Find out more in our guide to
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