Research and development claims: evidence checklist

An R&D claim needs evidence of qualifying research and development, not merely a project described as innovative. Identify the scientific or technological advance sought, the uncertainties and the work undertaken to resolve them. Link the technical account to eligible expenditure and the applicable scheme.

For relevant periods, assess the merged scheme or enhanced R&D intensive support rules, including any Northern Ireland-specific position. Check whether claim notification is required and its period-of-account deadline. The additional information form is a separate required step before the claim submission.

Define the qualifying technical work precisely

Identify the scientific or technological advance sought and the uncertainties the project attempted to resolve. Explain the starting knowledge and why a competent professional could not readily resolve the issue using available approaches. A commercial innovation, difficult installation or new product is not automatically qualifying R&D. Keep the technical account focused on the relevant work rather than the overall business success story.

Record experiments, failures, design changes and conclusions with dates and responsible people. Evidence created during the work is often more useful than a broad narrative written after the project has finished. Distinguish qualifying investigation from ordinary production, marketing or routine adaptation. The current HMRC scheme guidance provides the framework for assessing the applicable R&D relief. ^[1]

Match the scheme to the period and company

Identify the accounting period and the scheme whose conditions apply. For relevant periods, review the merged expenditure credit regime or enhanced R&D intensive support, including eligibility and any Northern Ireland-specific position. ^[1] Do not reuse an old SME claim calculation without checking the rules for the current period and company circumstances.

Review contracted-out work, externally provided workers, overseas expenditure and connected parties where relevant. Keep agreements and evidence of who decided, performed and bore responsibility for the work. A supplier invoice labelled research does not settle eligibility or which company may claim. Obtain specialist analysis where the contract and project history make the position uncertain.

Build a cost schedule that links to the technical account

Identify eligible expenditure categories and map them to projects and periods. Keep payroll, time allocation, consumables and supplier evidence as appropriate. Explain allocation methods and separate non-qualifying activity. Avoid applying one unsupported percentage to an entire department simply because some staff worked on technical projects during the year.

Reconcile the claim schedule to the accounts and retain adjustments. Prevent the same expenditure being included twice across projects or claims. Ask the technical lead to verify project facts and the financial reviewer to verify costs; neither alone may cover the whole claim. Use Preparing information for a company tax return for the wider return pack and Capital expenditure and tax treatment where capital expenditure requires separate treatment rather than inclusion as routine qualifying cost.

Treat procedural steps as distinct requirements

Check whether claim notification is required and calculate its deadline from the relevant period of account under current HMRC guidance. ^[2] The additional information form is a separate step that must precede the claim submission as required. ^[3] Do not assume sending one form constitutes the claim or automatically satisfies every other procedural condition.

Coordinate dates and information between the company, accountant and any R&D specialist. Confirm who submits each item and retain evidence. The company should review the technical narrative and amounts before filing rather than accept a success-fee proposal as proof of eligibility. A receipt or repayment is not professional confirmation that every aspect of the claim is correct or immune from later examination.

For Company tax planning review, provide project records, contracts, cost schedules and prior claim history. Ask for an eligibility and procedure review before making a claim commitment. Keep uncertain items and rejected costs visible in the working file with reasons. The objective is a supported claim under the applicable scheme, not a guarantee that a project described as innovative will qualify or produce a particular cash benefit.

Preserve unsuccessful technical work

Keep evidence of experiments, tests and approaches that did not resolve the identified uncertainty. Describe what the team attempted, what the results showed and how the findings affected the next step. A polished account containing only the final successful product can make it harder to understand the technical work and distinguish it from routine commercial development.

Connect the narrative to dated project records and the people with relevant technical knowledge. Reconcile the claimed cost analysis to the period and activities being described, identifying exclusions and uncertain items for review. Do not create retrospective timesheets that pretend to be contemporaneous. Where records are reconstructed, explain the sources and limitations honestly so the reviewer can assess the claim on the evidence actually available.

Illustrative scenario

A software company develops a new customer portal using established methods. Before assuming eligibility, it asks a competent technical person to identify the actual technological uncertainty and work performed. The review separates routine development from any qualifying activity and links supported costs to that activity rather than claiming the whole project budget.

Preparation checklist

• Identify technical uncertainty and competent professional evidence.
• Keep project timelines and supported cost allocations.
• Select the scheme for the actual accounting period.
• Check notification, additional information and return sequencing.