How HMRC reviews your R&D claim before you even hear from them
HMRC reviews R&D claims for risk long before issuing an enquiry. A robust claim anticipates this, with credible technical narratives, clear cost allocation, and…
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Clear, practical support with R&D tax relief. We help you understand whether your technical work qualifies and what evidence your claim needs.
R&D tax relief
Understand whether your technical work could qualify
R&D tax relief supports UK companies seeking an advance in science or technology. The work must address scientific or technological uncertainty that a competent professional could not readily resolve.
A project may involve a new product, process or service, or an improvement to an existing one. The important question is the technical challenge involved, rather than whether the idea is new to your business.
Start with the work you carried out
- What advance in science or technology were you seeking?
- Which uncertainties could not readily be resolved?
- What investigations, prototypes or tests did you undertake?
- What records explain the work and the people involved?
Who could be eligible?
A technical assessment comes before a claim
Being a UK company subject to Corporation Tax is a starting point. Eligibility also depends on the project, the qualifying activities and expenditure, and the rules for the relevant accounting period.
Our discovery call helps us understand the work your team has carried out and whether it warrants a more detailed review. We can then discuss the evidence needed and the next steps.
Which costs could qualify?
Connect your expenditure to the qualifying work
Employees and supplied workers
Relevant employee costs can include pay, employer pension contributions and employer National Insurance. Supplied workers have separate rules. Costs must be attributed to qualifying activity.
Software, data and cloud services
Qualifying software, data licences and cloud computing costs may be included. The treatment depends on how they are used and the rules for the accounting period.
Materials and consumables
Materials, fuel and power used in qualifying R&D may be eligible. Restrictions apply where items become part of goods sold or transferred.
Contracted work and specialist costs
Contracted-out R&D and payments to clinical trial volunteers can fall within qualifying categories. Contracting arrangements and overseas restrictions require careful review.
The available relief and cost treatment depend on the applicable scheme and accounting period. We review the technical work and financial records together before identifying the expenditure that can be included.
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Martin Collins
Director
My career has taken me from the PLC world to the SME sector as an owner-manager. That experience has strengthened my passion for helping smaller businesses and the people who run them.
I help businesses build on the strengths of their teams, with the right advice and support around them. Well-organised systems should support an owner's drive and ambition.
Tracy Eaton
Director
I began my commercial and financial career at CVS in 2002. As General Manager of Finance and Operations, I helped develop systems and processes through the company's growth and sale to a FTSE 250 bank.
I now support SME clients with operational finance solutions, balancing controls and clear processes with the flexibility their businesses need. I enjoy helping clients understand their finances and take the next step.
Emma Robison
Director
After graduating in economics, I worked in London's financial industry and developed experience in commercial finance. Qualifications in HR and business turnaround have added to the support I can offer clients.
I work with businesses across the country and have built relationships with a wide range of funders. I help clients explore straightforward funding requirements and more complex financial challenges.
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